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 515.0239.500

(b) COPYING AND TRANSCRIBING

515.0239.500 Translation of Documents from One Language to Another. The following covers the application of sales tax to various charges for computer translated documents.

(1) A customer provides documents in one or more foreign languages and requests translations into one or more different languages. The customer is provided with one or more different languages and with one of the following:

(a) A word processed copy on paper, or

(b) An electronic (floppy disk) copy of the translated documents, or

(c) Multiple photocopies or electronic copies of the translated documents. Tax does not apply to the translation of a foreign language. However, tax applies to the sales of multiple copies.

(2) The customer is provided with a (desktop published or typeset) copy of the translated documents, either on resin-coated paper, film or electronic copy. The customer may use the translated and typeset documents as a retail product, e.g., a book as a user's manual.

If the resin coated paper is used as a reproduction proof and the documents provided contain text only, the charge is nontaxable regardless of the method used to transfer the information to customer. However, output which embodies composed type with artwork is taxable. 12/13/91.