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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 515.0185
(b) Copying and Transcribing
515.0185 Official Documents—Magnetic Tapes. The Department of Motor Vehicles, as well as other state agencies, is required by the California Public Records Act (Gov. Code, § 6250, et seq.) to furnish copies of information in its records, including computer data, which is to be provided in a form determined by the agency. The act permits a reasonable charge. If the furnishing of copies of documents by a governmental agency is mandatory by statute, the furnishing of the copies is a governmental service and not a taxable sale even though a charge is made in accordance with the statute. On the same principle, the furnishing by the Department of Motor Vehicles of information concerning drivers' licenses, when the information is furnished in the form of magnetic tapes, punched cards, or printouts, is not a taxable sale even though a charge is made. 1/29/75.