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.
515.0500 Models. The building and sale of architectural models pursuant to contracts with architects and designers, which models are used rather than resold, constitutes a taxable sale. 12/30/54.