Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0106

(b) COPYING AND TRANSCRIBING

515.0106 Medical Records—County Hospital. Upon request, a county-operated hospital is required by the California Public Records Act (Government Code section 6250 et. seq.) to provide the patient with a copy of his or her medical records; and by Health and Safety Code section 1795, et. seq., to provide a patient with copies of all or any portion of the records which the patient has a right to inspect. Accordingly, a charge made by a county-operated hospital for a copy of a patient's medical records is not subject to sales tax. 2/9/94.