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 120.1174

(b) PROCESSING CUSTOMER-FURNISHED INFORMATION

120.1174 Data Base Access. A taxpayer maintains a data base and sells computer access to its banks. The participating banks provide operating statistics. The taxpayer merges statistics from its client banks and provides tabulations on paper to them. The operation is not the exempt processing of customer data

because the tabulations furnished to an individual bank are not limited to the data supplied by that bank. Tax applies to the charge for the printed tabulations. 9/7/82.