Title 103 | Chapter 027 | Regulation 020
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.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.)
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.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.)