Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0002.820 Calligraphy. Calligraphy is a work of art and the physical form of the calligraphy is the true object of the contract. Unless otherwise exempt (e.g., sale in interstate commerce), sales of calligraphy are subject to tax. 7/16/93.