Did lawyers, CPAs, and other professionals need a Texas sales-tax permit and have to charge tax on photocopies made while providing professional services?

Plain-English summary

The Comptroller did not require professionals such as lawyers and CPAs to obtain a sales-tax permit or charge tax on photocopies made in the course of providing professional services to their clients.

The ruling body does not separately address photocopy sales outside the professional-service engagement.

Common questions

Did the professional need a sales-tax permit for these photocopies? No.

Did the professional charge clients sales tax on them? No, when made in the course of the professional service.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9005L1018A01

Original ruling text

May 4, 1990

Dear *****:

I received your letter of April 26, 1990, and looked into the taxability
of photocopies made in connection with providing professional services to
your clients.

In fact, **'s understanding of the situation is correct--we do
not require professionals, such as lawyers, CPAs, etc., to hold a sales tax
permit and charge tax on photocopies made in the course of providing the
professional service.

That means there's one less permit which members of your profession, and
those of your clients, have to get and a lot of tax returns which we won't
have to handle.

If you need anything else or have any questions, you can call Charles
Hill, Director of Tax Correspondence, at 1-800-531-5441, extension 3-4624.

Sincerely,

BOB BULLOCK
Comptroller of Public Accounts