Tax Type
Retail Sales and Use Tax
Description
Fee for providing copies of certain documents to the public
Topic
Taxability of Persons and Transactions
Taxable Income
Date Issued
05-11-1982
May 11, 1982
Re: Request for Ruling/Sales and Use Tax
Dear ****************
This will reply to your letter of July 16, 1981 requesting a ruling on the applicability of the sales and use tax to fees charged by the ************* Department of Police for providing copies of certain documents to the public.
FACTS
The ***** Department of Police provides copies of accident reports, offense reports, summonses, and photographs to the public, insurance companies, and similar concerns for a prescribed fee. The Department of Police is a registered sales and use tax dealer and has been collecting the sales tax on charges for copies.
DETERMINATION
While § 58-441.4 of the Code of Virginia imposes a 4% sales tax on every person engaged in the retail sale of tangible personal property in Virginia, we have determined that the sale of copies of official documents by governmental agencies is an incidental part of their public service and as such does not constitute a retail sale. Therefore, effective with this letter you will not be required to collect the tax on charges for copies of accident reports, office reports, summonses or photographs.
The sales tax will continue to apply to sales of books and publications. If you are making such sales, you should retain your registration; otherwise, you may request that your sales tax account be terminated.
If you have any questions, please let us know.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner