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BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0238

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S

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515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0238

(b) Copying and Transcribing

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515.0238 Transcription of Public Record. Generally business records of the Board are public records and sales tax does not apply to sales of copies to the public. It is not required, however, that the form of the records be changed. If for example, a member of the public requests a typed transcript of stenographic notes of a Board meeting, sales tax applies to the sale of the typed transcript because it is not mandatory that the Board prepare a transcript and transfer it to a member of the public. 3/12/86.