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 515.0480

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0480 Invention. The charges for design and engineering services in connection with the development and improvement of an invention are not subject to tax if no tangible end product is required to be delivered under the contract. Tax applies only to the sale of property to be used in rendering the services. However, when the contract requires the delivery of an end product, the charges for the development and engineering services are taxable. 11/4/64.