Are retyping resumes, printing reprint copies of resumes, and printing personalized stationery on a laser printer subject to New York sales tax?

Subject

Dziedzic, is whether certain typing and printing services being offered to customers through Petitioner's company are subject to sales and use taxes.

What this means for you

A small typing/printing business offers three services: retyping resumes from an existing copy, providing reprints of resumes, and printing personalized stationery on a laser printer.

New York's longstanding policy (Sales Tax Information Letter No. 27, from 1967) treats ordinary typing services as exempt -- but only if the charge is limited to producing an original plus the normal number of copies a typewriter itself produces, without any mimeographing or duplicating. The Department extended that logic to retyping a resume from an existing copy: even though a copy already exists, retyping it counts as producing a new "original," so the retyping charge is exempt, and up to three copies furnished for free alongside the retyped original at the time of service stay exempt too. But providing separate REPRINTS of a resume -- essentially photocopying, whether by traditional copier or a laser printer working off a computer file -- is a different animal: per the Department's own printer-industry guidance (Publication 842), photocopying services are taxable sales of tangible personal property. Likewise, printing personalized stationery is taxable too, even though it's produced on the same laser printer as the exempt retyping service -- the nature of the output (a printed product, not an original typed document) is what controls, not the equipment used.

Q&A

Q: We retype documents (resumes, letters, etc.) from an existing copy for customers -- is that taxable?
A: Per this opinion, no -- retyping from an existing copy is treated the same as typing an original, which is exempt under longstanding Department policy, as long as you're not also duplicating/mimeographing beyond a typewriter's normal copy output.

Q: If we throw in a couple of extra copies with the retyped original, free of charge, at the time of service -- does that stay exempt too?
A: Yes, per this opinion -- up to three copies furnished free alongside the retyped original at the time the service is performed remain exempt, as part of the exempt typing service itself.

Q: We reprint or photocopy documents (resumes, forms, etc.) as a separate service from the original typing -- is that taxable?
A: Yes -- per this opinion and Publication 842, reprints/photocopies (including those made with a laser printer) are taxable sales of tangible personal property, unless sold for resale, sold to an exempt organization, delivered outside New York, or exempt promotional material for out-of-state use.

Citations

• Tax Law § 1105(a) -- imposes sales tax on retail sales of tangible personal property.
• Sales Tax Information Letter No. 27 (November 27, 1967) -- exempts typing services limited to an original plus a typewriter's normal copy output, excluding mimeographing/duplicating.
• New York State and Local Sales Tax Information for Printers, Publication 842 (12/93) -- treats photocopying and stationery printing as taxable sales of tangible personal property, absent resale, exempt-organization, out-of-state-delivery, or promotional exceptions.

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1994.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a94_28s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-94 (28)S
Sales Tax
July 6, 1994

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S940425B

On April 25, 1994, a Petition for Advisory Opinion was received from Debbie A. Dziedzic,
185 Mullock Road, Port Jervis, New York 12771.
The issue raised by Petitioner, Debbie A. Dziedzic, is whether certain typing and printing
services being offered to customers through Petitioner's company are subject to sales and use taxes.
Petitioner's services include the retyping of resumes from existing copy. Moreover,
Petitioner provides reprints of resumes. In addition, Petitioner prints personalized stationery through
use of a laser printer.
Section 1105(a) of the Tax Law imposes a sales tax on "[t]he receipts from every retail sale
of tangible personal property, except as otherwise provided in this article."
Sales Tax Information Letter No. 27 (November 27, 1967) provides, in pertinent part, as
follows:
Q.367. Are charges for typing services subject to the New York State sales tax?
A.

Providing the typing service is limited to furnishing the original and the
normal number of carbon copies produced by the typewriter and does not
include any mimeographing or duplicating service, the charges would be
exempt from the tax.

Publication 842, New York State and Local Sales Tax Information for Printers, (12/93) at
page 21 provides that charges for the services of preparing photocopies and printing stationery are
subject to sales tax, unless such photocopies and stationery are sold for resale, sold to an exempt
organization, delivered outside New York State or are exempt promotional material for use outside
New York State.
Accordingly, Petitioner's retyping of a resume, although from an existing copy, is considered
to be the typing of an original copy and, therefore, exempt from sales tax as noted in Sales Tax
Information Letter No. 27. In addition, the charge for up to three copies of such retyped resume will
not be subject to sales tax provided such copies are furnished to the customer in conjunction with
the rendering of the retyped resume at the time the service is performed and there is no additional
charge for the copies.

-2­
TSB-A-94 (28)S
Sales Tax
July 6, 1994

As for Petitioner's service of providing reprints of resumes pursuant to Publication 842 the
service of photocopying resumes is subject to the sales tax imposed under Section 1105(a) of the Tax
Law as the sale of tangible personal property. Photocopying would include, but is not limited to,
facsimiles reprinted by use of a laser or other type printer which may be used in conjunction with
a computer terminal.
Concerning Petitioner's service of printing personalized stationery, pursuant to Publication
842 the charge for printing stationery is subject to the sales tax imposed under Section 1105(a) of
the Tax Law as the sale of tangible personal property, even though such stationery is printed using
a laser printer.

DATED: July 6, 1994

s/PAUL B. COBURN
Deputy Director
Taxpayer Services Division

NOTE: The opinions expressed in Advisory Opinions
are limited to the facts set forth therein.