Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE
515.0006.500 Detailed Drawings. An individual, based upon architectural drawings supplied, prepares detailed drawings for use in shop fabrication.
Persons in the business of preparing blueprints and drawings are producing the end product desired. The gross receipts constitute a sale of tangible personal property subject to tax without any deduction for labor or service costs. Therefore, the entire receipts of the detailed drawing service are subject to tax. 7/11/68.