Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

A

120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502

Annotation 120.0768

(a) IN GENERAL

120.0768 Update with Federal Copyright Attached. Even if an update is not custom software, when a federal copyright attaches to the update, its delivery is exempt from tax where its transfer to a customer is solely for republication to third parties by the customer as part of the customer's hardware under a license agreement. 1/21/88.