The Massachusetts Appellate Tax Board recently found that a charge which provided both a service (photocopying and mail processing) as well as a transfer of tangible personal property (photocopies) was subject to state sales tax as the basic purpose of the charge was to acquire the photocopies and not necessarily the services that were involved. Even though the property transferred accounted for only 5-10% of the total charge, the property was ruled not to be “inconsequential” as the customer was contracting for the property. (Pitney Bowes Management Services, Inc. v. Commissioner of Revenue, Massachusetts Appellate Tax Board, No. C273188, Nov 2, 2006)