- Associated Press - Thursday, April 3, 2014

LITTLE ROCK, Ark. (AP) - The Arkansas Supreme Court has upheld the collection of state sales taxes for copies of a patient’s medical records.

Justices on Thursday upheld a Pope County judge’s decision against a Russellville woman who had argued she shouldn’t be charged sales tax for copies of her own records. Theresa Holbrook had sued HealthPort, a Georgia-based company that has a contract with a Russellville clinic, and state finance officials after HealthPort collected sales tax for providing copies of her records.

Holbrook argued the state Access to Medical Records Act requires that she only be charged for the cost of producing the records. Justices agreed with state attorneys who argued that Holbrook was seeking a tax exemption that didn’t exist under state law.

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