Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.0717

(c) MISCELLANEOUS OPERATIONS

435.0717 Drawings of Jewelry Design and Wax Models. Charges to jewelers for drawings of a jewelry design which the jeweler uses as a visual aid for its customers to decide whether to purchase a piece of specialty manufactured jewelry are sales of tangible personal property and subject to tax. It makes no difference if the drawings are based on ideas of the artist or the jeweler. Likewise, the charges to a jeweler for a wax model sold to a jeweler for use in the lost wax process to manufacture jewelry are subject to tax. 10/28/96.