Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0494

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 515.0494

(c) Original Manuscripts, Plans, Etc.

515.0494 Land Surveying. A land surveyor visits the site, measures it with civil engineering tools, and prepares a drawing based on the field work. The client is provided with a copy of the drawing. The land surveyor is providing a service, and the transfer of the copy of the drawing is incidental to the rendition of the service. 11/23/92.