Oklahoma has issued guidance regarding the taxability of a fee that a medical records provider charged for obtaining medical records. The fee was distinct from a per-copy charge which is considered taxable printing or printed matter. The Oklahoma Tax Commission found that the “basic fee” was imposed by the seller for services necessary to complete the sale. As a result, thetotal fee charged for obtaining the records constituted “gross receipts” that were subject to sales tax. Postage and shipping charges were delivery charges that were not subject to sales tax if separately stated.(Letter Ruling 15-010, Oklahoma Tax Commission, May 26, 2015, released August 28, 2015)