Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(b) COPYING AND TRANSCRIBING
515.0100 Law Firms. A law firm is not a retailer when the law firm reproduces documents or other printed matter for clients in connection with the conduct of litigation or the rendition of professional legal services even though a specific or separate charge may be made to the client for the copies or reproductions. 3/10/64.