Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528

Annotation 420.0072

(a) IN GENERAL

420.0072 Copies of Public Records. The furnishing of copies by a county of certain public records which are required to be furnished under sections 6256 and 6257 of the Government Code are exempt from sales tax notwithstanding the fact that there may be no statute or ordinance setting forth the fees that are to be charged for such copies. The county merely charges a reasonable fee.

However, the exemption does not extend to multiple copies. If a person wants more than one copy of the document, the charge for making the additional copies would be subject to tax. This is based on the fact that section 6256 of the Government Code only requires that a single copy be supplied. 5/18/72.