Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0085 Departmental Manuals and Photograph Reprints. A state agency sells three categories of property: (1) manuals and guides primarily intended for internal or allied agency use, (2) manuals and handbooks primarily intended for public sale and use, and (3) photograph reprints of traffic accidents.
In general, tax does not apply to charges for copies which the agency is required by law to furnish including any documents requested pursuant to Public Records Act. Sales of documents not requested pursuant to the Public Records Act are subject to tax. Therefore, the sales of the manuals and guides designed for public use are subject to tax unless they are the result of a specific request pursuant to the Public Records Act.
Since requests for photograph reprints are pursuant to the Public Records Acts, sales of such reprints are not subject to tax. The state agency should pay tax reimbursement to its vendors or pay use tax on its acquisition of the reprints. It may include the cost of this tax expense when it bills the requester but may not separately state an amount as tax, tax reimbursement, or the like. 8/15/80.