Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0006.500

(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.