Sales of microfiche

The gross receipts from the sale of an original copy of microfiche are not subject to sales tax. This sale is exempt from sales tax as a nontaxable service. The gross receipts from the sale of all copies of an original microfiche are subject to sales tax because they are sales of tangible personal property. When a retailer sells an original copy of microfiche with additional copies, the original copy is exempt from sales tax as a nontaxable service if it is separately billed. The separately billed copies remain subject to sales tax. If a lump sum amount is billed to the purchaser, the total gross receipts, including labor charges, are subject to sales tax.