In 2010, certain nontaxable services were reclassified as taxable information services, causing land
title abstracts, risk management analysis reports, and sales of public documents (if sold by private entities) to be subject to sales tax as well.
1, 2010 that sales tax will be collected on the delivery of certain
title abstracts and document searches, such as good standing certificates, related lien searches and zoning lot certifications.
In his description of
title abstracts, for example, Bakken quotes a letter from the Montana lawyer Cornelius Nolan to a client who hoped to secure rights to minerals in a few particular locations.
They are indexed according to manufacturer and application and include information on country of filing, priority date, main equivalents and
title abstracts.
