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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
S
515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.0030
(a) In General—Service Distinguished from Sale
515.0030 Charges for Photocopying Documents. Tax applies to charges by persons in the business of photocopying documents and serving subpoenas in connection with such photocopying services for:
(1) pick-up and delivery of original documents
(2) duplicating property such as X-ray (positives or negatives), photographs, fetal monitor strips, and slides
(3) copy documents, per page charge and basic copying charge
(4) paginate and bind copied documents
(5) making telephone arrangements to schedule copying of documents, and
(6) pick-up and delivery of copied documents
(7) advance fees for witnesses or cost to obtain records where the charges are merely costs to the photocopy company to produce the photocopies
(8) sending and receiving facsimiles and performing general clerical tasks if the costs are incidental to the sale of the photocopies; and notarizing documents if it is a service that is a part of the sale of the photocopies.
Tax does not apply to charges for:
(1) preparing court submittals such as subpoenas and certificates of no records
(2) delivering prepared court submittals to the court
(3) serving subpoenas, and
(4) skip tracing if it is for the purpose of serving the subpoena. 8/30/93.