Author: Richard H. Adler

Several months ago, we wrote an article entitled, "Maximum Copy Charges for Patient Records Increase." In that article, we advised that the Uniform Health Care Information Act (HCIA) defined the maximum charges allowed to health care providers for copying patient records. On July 1, 2011, the reasonable fees for duplication of health care records increased to the following:

• A maximum $23.00 flat fee for clerical searching and handling,


• A maximum $1.04 per page for the first 30 pages of records, and


• A maximum .79¢ per page after the 30th page.

In conducting research on other matters, we came across a Washington Administrative Code regulation which indicates that handling and searching fees, as well as delivery and postage, may be taxable since all are a "tangible service." WAC 458-20-168 reads as follows:

Because postage/deliver fee/handling and searching fees can be explained as a tangible service that the firm has received, the entire bill is taxable.

This means that when providing records (not reports) to attorneys, patients, or insurance companies who request them, it is appropriate to add retail sales tax for the city in which you are practicing on the total amount of the copying fee. That tax must then be passed on to the state of Washington.

Very truly yours,
ADLER GIERSCH, P.S.

Richard H. Adler
Attorney at Law