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This Ruling has been obsoleted by AN 94(3)

Ruling 89-31

Architecture


Services rendered by an employee for his employer are not subject to sales and use taxes, even if those services are architectural services. To the extent that the services rendered by you are rendered as an employee for your employer, your services are not subject to sales and use taxes, and you are not required to file the Form REG-1.

LEGAL DIVISION

July 31, 1989