Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

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

Annotation 420.0177

(a) IN GENERAL

420.0177 Pick-up and Delivery of Photocopies. When a person is not authorized to purchase photocopies from law enforcement agencies, the person acquiring them is acting on behalf of the authorized person. Accordingly, the pick-up and delivery charges in connection with acquiring such photocopies are excluded from the measure of tax. The transfer of the photocopy by the governmental agency also is not subject to tax because it is a mandatory act under the related statute. 3/25/70.