Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0140

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 515.0140

(b) Copying and Transcribing

---

515.0140 Official Documents. If the furnishing of copies of documents held by a municipality is made mandatory by statute or ordinance, the transfer of such tangible personal property for a charge approximately on a cost-reimbursement basis is a governmental act and the tax does not apply, whether the amount of the charge for the copies is fixed by law or by a public official. If, however, the furnishing of such copies is merely permissive, a taxable sale takes place. The above holds true whether or not the copies are certified. 8/4/64; 10/2/64. (Am. 2000–1).