Fees for Non-Print Services
The 2006-2007 budget language permits, but does not require, public libraries to charge fees for non-print materials.
The OLC has discussed the issue of applicable sales tax with the Department of Taxation, and it is clear that SOME of these fees MAY be subject to sales tax.
The OLC is preparing a draft document for review by the Department of Taxation to determine the extent of sales tax implications for these fees. It will take some time to work through some of the nuances of this with the ODT. Until such time that the OLC and ODT can make some firm determination of the correct policy and procedure, it is recommended that libraries not change their current operating procedure.
