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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 515.0193
(b) Copying and Transcribing
515.0193 Payments Made to Obtain Records. The charge for preparing and serving a subpoena duces tecum is nontaxable even when made by a copying service which also makes a taxable charge for copies of records. The charge for preparing and presenting a written authorization for an attorney, pursuant to Evidence Code section 1158, is nontaxable. 11/25/81; 1/2/85.