Public records copies

From the 2024 DOR Tax Exemption Study

82.08.02525; 82.12.02525 - Public records copies Description Charges received by state or local government agencies as reimbursement for the cost of providing copies of public records are exempt from sales and use taxes. The exemption applies to documents provided under the Public Records Act when the state or local government agency charges no fee for the record itself, other than the amount necessary to cover the actual costs of providing the document. A maximum fee of $0.15 per page applies if the agency has not determined the actual cost. Purpose Supports open government and encourages citizens to seek the information they need from governmental agencies. Prevents agencies from having to collect and remit small amounts of sales tax. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.107 $0.107 $0.107 $0.107 Local Taxes $0.048 $0.048 $0.048 $0.048 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.098 $0.107 $0.107 Local Taxes $0.000 $0.044 $0.048 $0.048 Assumptions - This repeal takes effect July 1, 2024, and impacts 11