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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0100

(b) Copying and Transcribing


515.0100 Law Firms. A law firm is not a retailer when the law firm reproduces documents or other printed matter for clients in connection with the conduct of litigation or the rendition of professional legal services even though a specific or separate charge may be made to the client for the copies or reproductions. 3/10/64.