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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 515.0455
(c) Original Manuscripts, Plans, Etc.
515.0455 Engineering Charges. The transfer of tangible personal property such as prototypes, models, etc., produced in connection with a contract for research and development or a contract for product design may or may not be a sale. The decision depends on whether the original data represented by the property could have been conveyed to the client in verbal or written form. If so, the transfer of the property is a sale as it is more than incidental conveyance for the purpose of presenting the data resulting from the contract work. (Also see Business Taxes Law Guide Annotations 515.0020 and 515.0660.) 8/6/90. (Am. M99–1).