In the state of Minnesota, scanning documents and then transferring those documents via tangible personal property is subject to sales tax. An example would be a company scanning a document and then placing the scanned item onto a tape, disc or some other tangible item. Once that item is delivered to the customer it becomes taxable. If the item had been scanned and transferred to the customer through an electronic means rather than on tangible personal property, the charges would be nontaxable. (Revenue notice No. 02-15, Minnesota Department of Revenue, September 9, 2002)