Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

23VAC10-210-970. Microfilm and microfiche copies of documents.

Sales of microfilm and microfiche copies of documents and other printed or other graphic matter are taxable as sales of tangible personal property. A retailer of microfilm or microfiche copies should collect sales tax on the total sales price of furnishing the microfilm or microfiche to the customer, even though a separate charge for services may have been billed to the customer. Also, where the customer furnishes the microfilm or microfiche to be used in copying documents, the sales tax would apply to the charge for making the copies.

The retailer may purchase raw materials and supplies that become component parts of the finished product under the resale certificate of exemption. Also, if the retailer orders reproductions of microfilm or microfiche that he has produced, on a customer's behalf (i.e., for resale to a customer), he may purchase them under a resale certificate of exemption; however, he must collect sales tax from the customer purchasing such reproductions.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-65.3; added, eff. January 1, 1985.

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