(1) Before beginning to make copies or processing a customized service, the public records officer may require a deposit of up to ten percent of the estimated costs of copying all the records selected by the requestor.

(2) The public records officer may require:

(a) The payment of the remainder of the copying costs before providing all of the records;

(b) The payment of the costs of copying an installment before providing that installment; or

(c) The payment of a customized service charge.

(3) The department will not charge sales tax when it makes copies of public records.