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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 515.0070
(b) Copying and Transcribing
515.0070 Depositions. Private court reporters perform a service when they report depositions in connection with current or proposed litigation. Pursuant to Code of Civil Procedure section 2019, upon request or upon the payment of reasonable charges therefor, a copy of the deposition must be furnished to any party to the litigation. The charges for such copies are regulated by statute.
The sales tax applies as follows:
(1) Sales to the party contracting for the service. Tax does not apply to original copies (and carbon copies made at the same time as the original) furnished to the party contracting for the performance of the service. Tax applies to transfers of all other additional copies to the party contracting for the performance of the service.
(2) Sales to other parties to the litigation. Tax does not apply to the first copy (carbon copy or photo copy) furnished to other parties to the litigation. Tax applies to additional copies beyond the first copy furnished to such persons.
(3) Sales to persons not parties to the litigation. Tax applies to all copies sold to persons not parties to the litigation. 4/26/78.