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
515.0017 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.