Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.
515.0520 Models. Under a subcontract to design and fabricate a model for a pump and also conduct test and furnish test reports, the furnishing of the tangible personal property (the pump models) constitutes a sale within the meaning of the Sales and Use Tax Law. The amount separately charged for the tests and test reports is not taxable as representing payments for professional engineering services, not part of the production cost of the tangible property transferred. 1/22/65.