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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 515.0760

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S

515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0760

(c) Original Manuscripts, Plans, Etc.

515.0760 Temporary Tooling. A vendor who contracts to design and construct a piece of temporary tooling to be analyzed by the customer before he places an order for a permanent model is performing engineering and design services and is the consumer of materials used in constructing the tooling. 11/10/65.