Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502
(a) IN GENERAL
120.0528 "Site License" Fees. "Site license" fees, which permit purchasers of computer software to make additional copies, represent additional gross receipts from the original sale of the pre-written computer program. If a customer first purchases the program, and later purchases the site license, tax applies first to the program and at a later date to the site license fees. 1/27/86.