Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502
(a) IN GENERAL
120.0309 On-Line Service. University libraries subscribe to several on-line services which provide information used by students and faculty to support instructional programs and research. Information obtained from these types of services may be viewed on screen by library patrons, downloaded to floppy disks, or printed out locally at the discretion of the patron.
Since the information sought by the patron is transferred by remote telecommunication from the seller's place of business to the Universities, no tangible personal property is transferred. Therefore, sales or use tax does not apply to charges for such services. 10/23/95.