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 515.0140

(b) COPYING AND TRANSCRIBING

515.0140 Official Documents. If the furnishing of copies of documents held by a municipality is made mandatory by statute or ordinance, the transfer of such tangible personal property for a charge approximately on a cost-reimbursement basis is a governmental act and the tax does not apply, whether the amount of the charge for the copies is fixed by law or by a public official. If, however, the furnishing of such copies is merely permissive, a taxable sale takes place. The above holds true whether or not the copies are certified. 8/4/64; 10/2/64. (Am. 2000–1).