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 515.0193

(b) COPYING AND TRANSCRIBING

515.0193 Payments Made to Obtain Records. The charge for preparing and serving a subpoena duces tecum is nontaxable even when made by a copying service which also makes a taxable charge for copies of records. The charge for preparing and presenting a written authorization for an attorney, pursuant to Evidence Code section 1158, is nontaxable. 11/25/81; 1/2/85.