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 515.1435

(e) MISCELLANEOUS ACTIVITIES

515.1435 Word Processing Activities. Charges for keyboarding a manuscript, printing a draft, and emitting or printing a final copy are not taxable. If carbon copies are prepared at the time that the original is prepared, charges for the copies are not taxable. If photocopies are prepared, the charges for the photocopies are taxable. If the diskette upon which the manuscript is stored is transferred, tax applies to the charge for the diskette.

After the preparation of the manuscript, it is stored on a diskette. At a later time, codes for typesetting are inserted and the diskette is transferred to a publisher for use in setting up the printing process. The diskette is then returned to the preparer. The charges to the publisher for coding the diskette are taxable.

A writer's work is keyboarded and coded for typesetting at the same time. A printout that can be scanned by a typesetting computer is furnished to the writer. The printout resembles an ordinary manuscript printout and is printed on normal letter size paper. The charge is not subject to tax. However, tax applies if the diskette is transferred. 10/6/82.