The New York State Department of Taxation and Finance ruled that an engineering and architectural firm must pay sales tax on all purchases of tangible personal property and taxable services incorporated into its service. The firm’s sale of final work drawings (bid sets) to its client is taxable as well. The cost of copying the drawings , however, is considered nontaxable for the architectural firm because they are bought for resale. If the client is an exempt government entity, a copy of the contract with the exempt party, received by the firm within 90 days of delivery of the taxable product, will dismiss the firm from collecting tax. An exemption certificate is needed from other exempt organizations. (TSB-A-05(42)S)