Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(b) COPYING AND TRANSCRIBING
515.0240 Typing Service. Charges for hand typing letters, manuscripts or other documents are not taxable. The typist is the consumer of the paper and other materials used in the typing. However, the tax does apply to charges for mimeograph jobs, and it is immaterial that the customer furnishes the materials or that the mimeographer charges by the hour. 11/19/64.