Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > A > 120.0000 Automatic Data Processing Services And Equipment > Annotation 120.0657

Sales and Use Tax Annotations


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A

120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502

Annotation 120.0657

(a) IN GENERAL

120.0657 Training to Use Pre-Packaged Software—Optional. Charges for optional training is regarded as providing of a nontaxable service provided such training is not part of taxable consultation (see Regulation 1502(f)(1)(C)). 9/24/96.