103 KAR 27:020
Blueprints and copies
Section 1. The sale of copies, stock blueprints, and products of a similar nature constitute a retail sale of tangible personal property or digital property, and the tax shall apply to the total charge for these products. This treatment shall apply regardless of whether the product is produced to the special order of the customer, the product is made from materials furnished by the customer, or the product is made from materials furnished by the retailer.
Amendment history
(SU-89; 1 Ky.R. 230; eff. 1-8-1975; TAm eff. 5-20-2009; TAm eff. 6-22-2016; Crt eff. 1-28-2020; 46 Ky.R. 1922, 2390; eff. 6-2-2020.)
Source: view the official text
In this chapter (14 sections)
- 27:020 · Blueprints and copies
- 27:030 · Brokers, lienors and fiduciaries
- 27:040 · Finance companies
- 27:050 · Sourcing of retail sales by florists
- 27:080 · Meals served by railroads, airlines, and other transportation…
- 27:100 · Motor vehicles, manufactured homes, mobile homes, and trailers
- 27:120 · Photographers, photo finishers, and x-ray labs
- 27:130 · Printing and related industries
- 27:140 · Publishers of newspapers, magazines and periodicals
- 27:150 · Repairers and reconditioners of tangible personal property
- 27:180 · Vending machines
- 27:220 · Restaurant transactions
- 27:230 · Motor vehicle body shops
- 27:240 · Reporting of sales tax relating to equine breeding fees