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.
515.0760 Temporary Tooling. A vendor who contracts to design and construct a piece of temporary tooling to be analyzed by the customer before he places an order for a permanent model is performing engineering and design services and is the consumer of materials used in constructing the tooling. 11/10/65.