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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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G


295.0000 Gross Receipts

Annotation 295.0101

(a) General

295.0101 Copying Charges. The single per-copy charge for the use of a tax-paid copy machine by another person is taxable because the charge is for the transfer of title to the copy. 9/5/76.