Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0017

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0017 Sign Design. A taxpayer provides designs for signs and other design work for architects. The taxpayer furnishes drawings, sketches, models and mockups to his clients. The architectural firms or their subcontractors use the taxpayer's drawings. The true object of the contracts is regarded as the tangible personal property which the taxpayer delivers to his clients. The entire charge, including design labor, is subject to tax. 10/26/94.