Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 Gross Receipts
Annotation 295.0222
(a) General
295.0222 Document Delivery Service by University Law Library. A university law library will start a document delivery service to local law firms. A standard fee of $7.50 will be charged for each item requested, plus $.25 for each photocopy made. $1.00 will be charged for postage and handling. If the photocopies are faxed, a charge of $.75 for each page faxed will be added. Rush or off-hour requests also have a special additional charge.
Tax will apply to the standard fee of $7.50 and to the $.25 per page charge for the photocopies. Tax also will apply to the special additional charge for rush and off-hour requests. If a separately stated charge is made for "postage and handling," only that portion of the charge which represents actual postage may be excluded from the measure of tax, in accordance with Regulation 1628.
When the printed material is transmitted over telephone lines by fax and no photocopy is provided, tax does not apply to the amount charged. It (faxing) is considered a nontaxable service. 10/30/89.