Tax Type
Retail Sales and Use Tax
Description
County will be required to collect and report sales tax
Topic
Property Subject to Tax
Date Issued
08-11-1982
August 11, 1982
Re: Sales and Use Tax Policy Statement 82-2
Dear **************************
This letter will reply to your correspondence of July 15, 1982 regarding the applicability of the retail sales tax to the provision of various documents by ********County.
Based upon the information which you provided in your letter and subsequent conversations with department personnel, ***** County will be required to collect and report sales tax on the sale of maps and blueprints, plumbing and electrical codes, the ********* County Code and the Comprehensive Plan. Charges for copies of excerpts from zoning ordinances or similar documents which are photocopied only upon request will not be subject to the sales tax.
Enclosed is an application for registration as a dealer for collecting and remitting sales tax. To minimize the administrative burden on the county, you may request that your account be set up on an annual reporting sis.
If you have any additional questions, please let me know.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner