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.
515.0560 Molds. If a vendor contracts to sell a mold and in order to perform that contract must incur costs for engineering and design, such costs must be included in taxable gross receipts even though separately stated.
If, on the other hand, the vendor merely contracts to do certain engineering and design, without being obligated to deliver a finished product, the charges for such engineering and design are not taxable. 7/19/54.