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Last Updated: 9/3/2015

Legal Services

Legal services involve legal or law related matters. Legal services are provided by a lawyer for a client. Fees charged for legal services are not taxable. Examples include:

  • Advising and representing clients
  • Communicating with clients and others
  • Interpreting laws, rulings, and regulations
  • Preparing and filing legal documents (wills, contracts, deeds)


Sales and purchases of copies are taxable unless an exemption applies. However, an exemption applies to the following copies:

  • Certified documents
  • Documents protected by the Freedom of Information and Data Practices Act
  • Court reporter documents to parties in the legal proceeding
  • Patent copies

Taxable copy sales

You must charge sales tax on copies when:

  • You provide additional copies that were not included in the original charge for legal services
  • You charge for copies of depositions made by one law firm for another law firm
  • You charge a third party for copies who is not receiving legal services

Note: The “pass through” of reimbursable expenses for copies is not taxable, even if the pass through is a higher fee than what you paid for the copies.

Taxable copy purchases

You must pay sales tax or accrue use tax on all taxable copies you purchase to provide legal services. Examples include:

  • Unemployment claims
  • Medical records
  • Insurance claims
  • Accident reports

Click here for information that applies to all types of professional services

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