Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0100


295.0100 Copy Charges. A company which publishes an annual directory in which selected firms of attorneys publish a professional card and receive a copy of the directory for a charge which is based upon the population of the city or town in which a firm is located is furnishing both a service and selling tangible personal property (copies of the directory). Part of the purpose of such a directory is to enable those firms which receive the directories to use them when they need to locate counsel in other areas. The company is liable for that portion of gross receipts which are attributable to the publication of the directory, but, since it makes no charge for the replacement of lost or damaged directories, it has no replacement cost. Hence, the measure of the tax is the publishing firm's cost of publication. 4/22/69.