Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0240

(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.