Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502
(a) IN GENERAL
120.0905 Written Documentation in Connection with Software Transferred by Remote Telecommunications. Tax does not apply to the charge for the transfer of software via a network bulletin board irrespective of the later incidental transfer of written documentation. The later transfer of written documentation will not convert an otherwise nontaxable transaction into a taxable one. Since the function of the written documentation is simply to facilitate the use of the computer program, the transfer of the documentation is incidental to the true object of the transaction, which is to obtain the computer program itself. 3/29/85.