Some of these documents are open to public inspection, and some are not. In either case, sales tax is not due on any fee charged by an agency or institution for furnishing one or more copies of these requested documents. It makes no difference if any or all copies are certified. For example, an individual may contact the Texas Department of Transportation for a title record of a motor vehicle. The department's fee to furnish the record is not taxable.
Some documents are open only to the person to whom they pertain.
Examples of documents subject to the Public Information Act and not open to public inspection are a copy of a birth certificate from the Texas Department of Health and a student's academic transcript from a state institution of higher education. Again, whether or not the document is open to public inspection, a fee charged for the document is not taxable. Sales tax is due on sales of regular publications, records or general information from a governmental body, even though such publications, records or information may be open or available to the public by statute. For example, textbooks sold by a state university are taxable. For example, the Texas Department of Transportation publishes a monthly magazine, Texas Highways.