Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502

Annotation 120.0108.400

(a) IN GENERAL

120.0108.400 Furnishing of Data to Customers and Processing Customer Data. A firm supplies a weekly listing of economic indicators and a graphic representation of these indicators to its customers. The firm also receives data from its customers which it uses to generate graphs by computer. In some cases, arithmetic calculations such as averages and trends are made. The sale of the weekly listings of economic indicators is taxable unless the reports qualify for exemption as periodicals. The conversion of customer-furnished data to graphic form is taxable unless arithmetic calculations are made. 9/28/79.