06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
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120.0101.500 Database Access. A taxpayer gathers data from the hospital industry, that is, room usage, rates, etc. The taxpayer sorts, compiles, and stores the information on its computer. Computer printouts are prepared in graph form showing trends of a particular hospital or hospitals. The graphs are then provided to subscribers. A subscriber might want information regarding only itself, or it might want information on all the hospitals in the area. The furnishing of graphs is regarded as a sale of tangible personal property, not as the providing of a service. The graphs do not constitute exempt periodicals because they do not include any text. 8/25/82.