Any contract stating a sale of a taxable item as a finished product should be considered taxable according to the New York Department of Taxation. Although design, engineering and project management services, if connected with a construction project, are not necessarily taxable individually. However, if a contract is agreed upon for selling a finished product, the receipts of the sale will be considered a single transaction, even if some items are separately stated (NY Department of Taxation Advisory Petition No. S001002C, 7/22/02)