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 515.0375

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0375 Architectural Drafting. When a taxpayer prepares drawings for architects, engineers, and other persons based on specifications they have provided, the taxpayer does not perform architectural services. Rather, taxpayer makes sales of tangible personal property which are subject to sales tax. 1/25/94.