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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0002.820

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0002.820

(a) In General—Service Distinguished from Sale

515.0002.820 Calligraphy. Calligraphy is a work of art and the physical form of the calligraphy is the true object of the contract. Unless otherwise exempt (e.g., sale in interstate commerce), sales of calligraphy are subject to tax. 7/16/93.