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
515.0125 Official Documents. The basic rule regarding copies of public records is that when copies are transferred as required by the California Public Records Act (CPRA) or other law for a price charged in accordance with and under authority of law, the governmental agency has not made a "sale" of tangible personal property under section 6006, but instead has provided a governmental service. A price set by ordinance satisfies the requirement that the price is "in accordance with and under authority of law." A price set by a county board of supervisors by resolution also satisfies the pricing requirement. 2/27/96.