Sales Tax State Activity Update - January 2003

Taxability of Scanned Documents Clarified in Minnesota

Minnesota Revenue Department determined that charges for scanning documentation such as photos, records and other printable materials are subject to the sales tax. If the service provider transfers the scanned documentation on to tape or disc, and then the tape or disc is transferred to the customer, the charges are subject to tax. Scanning of documents are not subject to tax if the documents are scanned and then transmitted electronically via satellite or communications data line.

(Revenue Notice No. 02-15, Revised 10/01/02) 01/03

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