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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 515.0680

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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0680

(c) Original Manuscripts, Plans, Etc.

515.0680 Research Contracts. Contracts for research work which require only the development of ideas, plans, engineering data, etc., do not constitute sales of tangible personal property although models and drawings are furnished to convey such ideas, etc. 8/8/50.