Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1220 Patent Draftsmen. The work of patent draftsmen represents essentially the performance of services rather than the selling of tangible personal property, and hence, is exempt from tax. 5/26/55.