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 515.0445

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0445 Designs for Tee Shirts and Belt Buckles. A taxpayer prepares designs for tee shirts and belt buckles. The taxpayer sells the designs to persons who manufacture items carrying the designs. The true object of the taxpayer's designs is the tangible personal property which embodies the designs and which the manufacturers use as manufacturing aids to produce the tee shirts or belt buckles. Tax applies to the charge made by the taxpayer. 10/6/94.