Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
540.0000 TANGIBLE AND INTANGIBLE PROPERTY
540.0040 Blueprints, Drawings and Maps. Persons engaged in preparing blueprints, drawings and maps, from engineering and other data furnished by customers who are licensed engineers, are producing the end products desired. The gross receipts therefrom constitute a sale of tangible personal property subject to tax without any deduction for labor or service costs. 12/9/55.