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BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0190

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S

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515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0190

(b) Copying and Transcribing

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515.0190 Payments Made to Obtain Records. A charge by a doctor for furnishing a patient's medical records to a photocopy service is an expense incurred by the service in obtaining access to the records which should be included in the "sales price" for purposes of determining sales tax liability. The fact that the photocopying service elects to pass the expense on to the customer without a mark up does not alter the result. 6/13/77.