Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.
515.0470 Garment Design. A person creates garment designs by preparing sketches for approval by the customer. Upon approval, patterns and sample garments are produced. The sample garments are used by the customer in preparing production patterns. The production of models or samples which can be used to produce production patterns goes beyond the expression of an idea. The charges are taxable as the sale of a usable product. 1/7/71.