Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502

Annotation 120.1220

(b) PROCESSING CUSTOMER-FURNISHED INFORMATION

120.1220 Digitizing Audio and Video Tapes. A taxpayer converts customer-furnished information stored in analog format on tapes (e.g., VHS, Hi8) into digital format on computer disks. The taxpayer's charge for the computer disks containing the digital files is taxable. 7/2/97. (M98–3).