Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3200 Copying Charges. "Per copy" charges required by the copy machine rental agreement will be considered receipts from the transfer of tangible personal property rather than rental payments, if they are fairly attributed to the transfer of copy paper supplied by the lessor. In those instances, the lessee may give the lessor a resale certificate for those charges when he sells his copies in the regular course of business.
Conversely, "per copy" charges must be included in the measure of rental payments when those charges measure the use of the copier, and different charges are made for paper supplied by the lessor. A lessor should not accept a resale certificate which is applicable to only those "per copy" charges. 1/27/66.