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 515.0300

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0300 Manuscripts. The transfer to publishers of original manuscripts by the authors thereof for the purpose of the publication is not subject to taxation. However, tax would apply to the sale of mere copies of an author's works or the sale of manuscripts written by other authors where the manuscript itself is of particular value as an item of tangible personal property and the buyer's primary interest is in the physical property. 11/21/68.