Photocopying Medical Records is Taxable in Oklahoma

Monday, May 22nd, 2017

A stethoscope sitting on a stack of medical records.

Oklahoma recently ruled that photocopying medical records is taxable.

The taxpayer operates photocopy machines to create copies of customer supplied medical records. The taxpayer sends the photocopied medical records to various locations.

In Oklahoma, photocopying services are a taxable sale of tangible personal property.

Separately stated postage charges to mail records are not taxable. Separately stated handling charges are not taxable if they are part of the transportation cost related to mailing the records to the customer. However, handling charges are taxable when they are an attempt to recover expenses.

A photocopier can make exempt purchases of items (e.g., paper) that become ingredients or component parts of the finished product. A photocopier is not a manufacturer, so it is not allowed to make exempt purchases of equipment and supplies under the manufacturing exemption.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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