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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 |