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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
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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528
Annotation 420.0166
(a) In general
420.0166 Photocopying Hospital Records. A person engaged in the photocopying business contracts with hospital clients to photocopy and provide hospital records sought by third parties such as patients, health care providers, and attorneys. The person furnishes the hospitals with computerized billings for the photocopies, which the hospitals send to third parties. The hospitals retain collection responsibilities with respect to the billings. Under such an arrangement, the relationship between the photocopy business and the hospital is not that of principal and agent but rather principal and independent contractor. The hospital is the retailer under these circumstances and should furnish the photocopying business with a resale certificate in connection with these sales. Ordinarily, tax does not apply to charges made by a hospital for photocopying of medical records as explained by Regulation 1528, subdivision (b)(2)(A). 5/24/84. (Am. 2005–2).