Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0700

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0700 Scientific Drawings. A contract to purchase scientific drawings and sketches is not a contract for research and development, but a contract to purchase a specific physical item of tangible personal property and is taxable as such. Since the information has already been developed and put on paper, the purchase of the drawings differs from research and development contracts. A research and development contract is primarily for the service of developing the information. The ultimate recording of the information on paper under such contracts is incidental to the purchase of the service to develop the information. 3/9/66.