Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502
(a) IN GENERAL
120.0118 Microfiche and Digital Scanning. Microfiche filming and digital scanning of customer furnished documents which results in the transfer of film, tape, disks, etc., is taxable. These activities are merely the conversion of customer-furnished data from one physical form to another. 8/12/94.