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
420.0295 Services Performed in Microfilming Records. As a part of microfilming customer records, taxpayer reviews files/records to select records for microfilming. Taxpayer also removes paper clips, staples, etc., and repairs torn documents. The service is charged on an hourly rate.
Since the preparation of the documents is necessary in order to produce the microfilm, the charge for the preparation is includable in the gross receipts of the sale of the microfilm. 12/2/91.