Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0178 Preparation and Service of Subpoenas. A taxpayer bills its customer a "basic charge" and a "subpoena prep" charge in connection with serving a subpoena and copying the records subpoenaed. The taxpayer's "basic charge" is subject to tax since it is a service which is a part of the sale of the photocopies made following the service of the subpoena duces tecum. However, regardless of what a taxpayer calls the preparation and service of subpoenas, such charges which are fairly allocated to the actual preparation of a subpoena, as well as the service of subpoenas, are nontaxable charges. It does not matter whether the charge is referred to as a "service charge" or as "subpoena preparation" charge. 7/25/88.