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 515.0953

(e) MISCELLANEOUS ACTIVITIES

515.0953 Court Reporting Services—Depositions and Litigation. In general a contract to report and transcribe an oral proceeding is a contract to perform a service and the tax does not apply. However, tax applies to sales of printed matter and thus tax applies where a single copy of a transcript is furnished and no services are performed (unless the transcript is furnished pursuant to Code of Civil Procedure, section 2019) or where multiple copies of transcripts are furnished to the customer pursuant to a contract for recording and transcribing an oral proceeding. Tax also applies to additional copies furnished beyond the first copy to the parties involved in the litigation. 4/11/79.