Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(b) COPYING AND TRANSCRIBING
515.0239 Transcripts Furnished by Educational Institutions. Charges for college transcripts furnished by educational institutions in accordance with a statutory mandate are not "sale" transactions, and sales tax does not apply. When copies of documents are furnished by governmental entities in accordance with law, transactions of this type constitute the performance of governmental services notwithstanding that the entity furnishing the documents may be entitled to reimbursement for the performance of the service. 12/18/91.