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 515.0340

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0340 Plans. A $50 charge for original plans made according to the desires of each person interested in converting existing buses or van trucks into "house cars" would not be subject to tax. However, the planner is the consumer of the paper and other materials used to present the plan. The total charge would be subject to tax if the plan sold was merely a duplicate of a plan drawn for a preceding customer. 8/20/69.