Do I have to charge Texas sales tax on drafting or CAD design services, like drawings and blueprints made from a client's specs?

Plain-English summary

The Texas Comptroller's Tax Administration Division told a certified piping/CAD draftsman that sales tax applies to drafting delineations and blueprints, including computer-aided design (CAD) drafting, whenever the draftsman is given specifications by the customer and produces the drawings from them. Extra copies of the finished drawings are taxable too. The Comptroller pointed the taxpayer to Rule 3.312 (Graphic Arts or Related Occupations; Miscellaneous Activities) as the governing rule and enclosed a copy of it for reference.

The taxpayer's business did manual drafting, checking, and CAD drafting, and was certified in piping and CAD design/drafting. The letter is short and doesn't walk through a detailed legal analysis — it simply states the taxability conclusion and cites the applicable rule.

What this means for you

Draftsmen, designers, and drafting/CAD firms

If you take specifications or schematic drawings from a customer and turn them into finished drafting delineations or blueprints — whether by hand or using CAD software — the Comptroller treats that as a taxable service in Texas. This applies regardless of whether the work is done manually or by computer; the ruling makes clear CAD drafting is treated the same as traditional manual drafting for tax purposes. If you provide the customer with extra copies of the drawings, those copies are also taxable.

Accountants and tax professionals

The ruling is a short, fact-specific letter rather than a detailed statutory analysis. It rests entirely on Rule 3.312 (Graphic Arts or Related Occupations; Miscellaneous Activities), which the Comptroller identifies as covering drafting services. Because this is a 1993 letter addressed to one taxpayer's specific facts, confirm that Rule 3.312 and its treatment of drafting/CAD services haven't been superseded before relying on it for a current client.

Common questions

Q: Is CAD drafting taxed differently than manual drafting in this ruling?
A: No. The letter states that sales tax is due on "all drafting delineations and blueprints, including CAD drafting services," treating computer-aided and manual drafting the same way.

Q: What triggers the tax — is it just doing drafting work, or something more specific?
A: The letter specifically addresses drafting where "the draftsman is provided with specifications by the customer" and produces the drawings/blueprints from them.

Q: Are extra copies of the drawings also taxable?
A: Yes. The letter states "additional copies of the drafted product are also taxable."

Q: Can I rely on this exact letter for my own business?
A: Not directly. The letter itself says "this opinion is based on the facts presented. Other facts though similar may provide a different result." It was issued to one taxpayer and is a redacted public document; STAR letters generally support a detrimental-reliance claim only for the taxpayer who received them.

Citations and references

Statutes and rules:

• 34 Tex. Admin. Code Rule 3.312 (Graphic Arts or Related Occupations; Miscellaneous Activities)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9304L1232F07

Original ruling text

April 7, 1993

Dear *****:

This is in response to your letter concerning the taxability of your
professional design drafting services. Your work involves manual drafting,
checking, and computer aided design drafting. You are certified in piping and
CAD design/drafting.

Sales tax is due on all drafting delineations and blueprints, including
CAD drafting services, where the draftsman is provided with specifications by
the customer. Additional copies of the drafted product are also taxable.
Drafting services are covered by Rule 3.312 - Graphic Arts or Related
Occupations; Miscellaneous Activities. A copy is enclosed for your benefit.

This opinion is based on the facts presented. Other facts though similar
may provide a different result.

If you have other questions or need more information, you may call me at
1-800-531-5441, extension 3-4502. The regular number is 512/463-4600. You
may also write to Tax Administration Division at the above address.

Sincerely,

Gilbert Mora
Tax Administration Division