Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0228

(b) COPYING AND TRANSCRIBING

515.0228 Student Transcripts. Sections of the California Education Code provide that a student has the right to access all records relating to that student. "Access" includes a personal inspection and review of photocopy or any such record. If the copy is furnished for a fee not exceeding the cost of making the copy, a sale is not involved, as the transfer is not a result of a contractual agreement, but an act required by law. 6/4/90.