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States that Tax Architectural Services

State	Sales Tax on Professional/Architectural Services	Description
Delaware	Yes	Subject to a business license tax (0.384% rate applies to gross receipts in excess of $50,000 per month or $150,000 per quarter). - Chapter 23
Hawaii	Yes	4% of gross income - Architects are considered contractors and not service providers.
New Mexico	Yes	5-8% gross receipts tax, depending on the county
South Dakota	Yes	As of 1/1/06: 4%; until 1/1/06: 4% + up to 2% municipal sales tax and 1% municipal gross receipts tax
Texas	No	6.25%-8.25% tax was imposed on landscaping and land surveying and nonresidential remodeling
Washington	Yes	Subject to the Business & Occupancy Tax - (1.5% gross receipts tax paid by the firm)

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