The microfilming of records is a service transaction with the material cost being incidental to the transaction. Sales and/or use tax will be due on films, equipment, and other supplies purchased for use in microfilming records. (Legal Division Opinion 2/10/78) (Adopted June 12, 1978.)

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.