Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

540.0000 TANGIBLE AND INTANGIBLE PROPERTY

Annotation 540.0040

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.