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 120.0115.800

(a) IN GENERAL

120.0115.800 Library Catalog Information Transmitted via the Internet. A library contracts for the purchase of books and the transmission of cataloging records via the Internet with each charge stated separately. The sale of the books to the library is taxable as a sale of tangible personal property. However, the charges for the cataloging of records transmitted solely through the Internet is not taxable so long as no tangible personal property, such as a courtesy "hard copy," is received as part of the transaction. 11/24/97. (M99–2).