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
515.0108 Microfilm Billing. A firm contracts with a doctor to microfilm the doctor's ledgers and send a copy of the relevant microfilmed portions as bills along with return envelopes to the doctor's patients. The true object of the contract is to deliver to the doctor's patients tangible personal property, the bill and the return envelope, on behalf of the doctor. Thus, the firm is selling tangible personal property to the doctor. The charges for this sale are subject to tax. 10/20/81.