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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.0438
(c) Original Manuscripts, Plans, Etc.
515.0438 Design for Sign. A taxpayer prepares designs of signs for existing and projected real estate projects. Unless the taxpayer is an architect and prepares the signs incidental to the providing of architectural services, the providing of the designs is not regarded as an exempt service. The true object of the contract is the tangible personal property embodying the design. 10/3/94.