field_block:node:guide:title

Architectural Services

field_block:node:guide:body

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 of services:

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

field_block:node:guide:field_paragraph

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.

Guide Menu

Architectural Services