A person engaged in producing by photocopying, blueprinting, ozaliding, and other similar processes, copies of documents, drawings, photographs, prints, and like items, and transferring the copies so produced for a price charged to customers, is a vendor. Such transfers meet the statutory definition of "sale" and constitute "selling." Hence, a person engaged in the business of making such sales at retail must procure a vendor's license and collect the proper amount of tax with respect to each transaction or obtain from the consumer a properly executed certificate of exemption in the event the tax does not apply.
Effective:
9/23/2017
Five Year Review (FYR) Dates:
7/3/2017 and
09/23/2022
Promulgated
Under: 119
Statutory Authority:
5703.05
Rule
Amplifies: 5739.02
Prior
Effective Dates: 3/16/55