Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0580

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0580 Package Designing. The charges for the designing of packages are exempt only when they do not involve the transfer of tangible personal property except as a means of expressing an idea. Whereas the production of a plan or blueprint is necessary for the expression of ideas for package designing, the manufacture of a model which is complete in all respects and capable of use as a pattern in the making of a die goes beyond the exempt expression of ideas, and constitutes a taxable sale of a usable product. 2/9/62.