Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502

Annotation 120.0900

(a) IN GENERAL

120.0900 Word Processing Services. Gross receipts from a contract to provide word processing services, when the product is either on a diskette or hard copy, are nontaxable. The person who provides the word processing is the consumer of, and tax applies to the sale to that person, of tangible personal property which they transfer to their customers incidental to the service. If the contract requires only a diskette or a hard copy, the sale of another copy, either in diskette or hard copy form, is a sale of tangible personal property to which sales tax applies. If the product is a combination of composed type and illustrations, tax applies to the total charge attributable to those pages which contain illustrations. 8/23/93.