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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 515.0500

Sales and Use Tax Annotations


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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0500

(c) Original Manuscripts, Plans, Etc.

515.0500 Models. The building and sale of architectural models pursuant to contracts with architects and designers, which models are used rather than resold, constitutes a taxable sale. 12/30/54.