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| | ENGINEERING SERVICES | | |
| | Engineering consulting services are exempt. | | |
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| | Purchases by Engineering Services: | | |
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| | Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs | | Taxable |
| | Copiers, printers, and fax machines | | Taxable |
| | Laptop & desktop computers | | Taxable |
| | Calculators, drafting equipment, calibration equipment including any type of gases used to run the equipment | | Taxable |
| | Software & software upgrades and labor services to modify, alter, update or maintain software. | | Taxable |
| | Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end user. | | Taxable on and after July 1, 2002 through December 31, 2004 - Exempt all other periods |
| | Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads | | Taxable |
| | Lease, rental or purchase of any tangible personal property - copier, fax, vehicle | | Taxable |
| | Licensing fees, registration fees, or continuing education fees | | Exempt |
| | Security cameras and other security equipment | | Taxable |
| | Office utilities | | Taxable |
| | Professional services such as accounting or legal services | | Exempt |
| | Promotional items including but not limited to: calendars, mugs and articles of clothing | | Taxable |
| | Complimentary items such as pens, magnets, notepads, etc | | Taxable |
| | Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks | | Taxable |
| | Shredding services | | Exempt |
| | Cleaning services, plant watering and care | | Exempt |
| | Trash removal | | Exempt |
| | Purchase or Lease of real estate, Insurance | | Exempt |
| | Repair and remodeling labor services to real estate | | Taxable |
| | Labor services on original construction of new building or facility | | Exempt |
| | Parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. | | Taxable |
| | Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. | | Taxable |
| | Advertising as in newspapers, radio, television, etc | | Exempt |
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| | Sales by Engineering Services: | | |
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| | Consulting fees | | Exempt |
| | Company vehicles | | Taxable "isolated or occasional |
| | | | sales," the buyer is required to |
| | | | pay the sales tax upon |
| | | | registration |
| | Used equipment sales on occasional basis | | Exempt |
| | Sale of building materials and supplies. | | Taxable |
| | Labor services to install and maintain tangible personal property at a commercial | | |
| | location. | | Taxable |