Legal Services

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

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.

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