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 515.1220

(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.