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

(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.