Suppose a bait store owner approached a hobbiest (like any one of us) and asked him to design a bait, make a mold, and pour resin copies for a "bait store house brand" line he was starting. If the hobbiest was only designing and pouring the blanks that the bait store owned the design for, would the hobbiest lure maker be subject to filing excise taxes on what he charged the bait store for services rendered?