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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 5703-9-38 | Photocopying and blue prints.


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.

Last updated November 15, 2023 at 2:13 PM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5739.02
Five Year Review Date: 9/20/2027
Prior Effective Dates: 3/16/1955