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BTLG Table of Contents > Sales and Use Tax Annotations > H > 300.0000 Hospitals, Institutions and Homes for the Care of Persons > Annotation 300.0120

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H

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300.0000 Hospitals, Institutions and Homes for the Care of Persons—Regulation 1503

Annotation 300.0120

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300.0120 Reports. The taxability of a hospital's charges to insurance companies for a summary of the medical care and treatment of a patient depends upon whether the hospital personnel use their technical or professional skills in the preparation of such reports, such as making decisions on what should go on such reports, on evaluating the reports, or otherwise exercising judgment in the preparation of the reports. If so, the charges are not taxable. But if the operation amounts to merely copying or duplicating the desired reports, the transaction would be taxable as a sale of tangible personal property. 2/21/64.