Navigate Up
Sign In
Last Updated: 9/3/2015

Architectural Services

Architectural services include businesses involved in the architecture design of buildings, open areas, communities, and other environments for clients. Fees charged for these services are not taxable. Examples include:

  • Creating design concepts
  • Researching building code regulations
  • Preparing drawings and documents
  • Managing construction contracts

Sales of models, prototypes, and blueprints

The “pass through” of charges for models, prototypes, and blueprints at the time of service is not taxable. However, if you sell additional models, prototypes, or blueprints after you completed your services, the sale is taxable.

Example: Your original contract states that you provided one copy of the blueprint to your customer at the completion of your services. A year later, your customer requests two additional copies of the blueprints. The sale of blueprint copies is taxable.

 
< Personal Financial Planning Services Land Surveying Services >
Return to contents page for this guide