Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(b) COPYING AND TRANSCRIBING
515.0187 On-Site Billing Service. Taxpayer operates a "mobile" billing service where it provides billing services to the medical profession. Taxpayer makes photocopies of accounts receivable ledger cards, folds, inserts the copies together with return envelopes into window envelopes, meters and mails the statements. The copy paper and envelopes are provided by the taxpayer. A lump-sum charge is made.
The photocopying is regarded as sales of photocopies which are taxable. The sale of the envelopes is taxable. The folding, inserting and mailing would be exempt only if the charge was separately stated. In this case, the metered postage could be identified even though not separately stated. Accordingly, only the charge for the postage is not subject to tax. 7/14/75.