In a revenue ruling, the Alabama Department of Revenue discussed the taxability of medical record processing services. Fees that were related to intangible services were not taxable. Separately stated flat fees for record location, photocopying fees and handling fees were taxable if they were connected with tangible photocopies. The service provider was also responsible for Alabama sales and use tax on equipment purchases that were used in the course of business. (Revenue Ruling No. 04-003, Alabama Department of Revenue, October 27, 2004)