Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.
515.0494 Land Surveying. A land surveyor visits the site, measures it with civil engineering tools, and prepares a drawing based on the field work. The client is provided with a copy of the drawing. The land surveyor is providing a service, and the transfer of the copy of the drawing is incidental to the rendition of the service. 11/23/92.