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 120.1800

(b) PROCESSING CUSTOMER-FURNISHED INFORMATION

120.1800 Letters to Mythical Characters. A company produces response letters to send to children who write to mythical characters. Each letter will be comprised of both a section of original text and a section of text which will be generated by assembling the appropriate paragraphs from a pre-existing paragraph library. Some of the pre-existing paragraphs will be modified slightly to insert variable information to personalize them. The company's pre-existing data base will also include illustrations to be incorporated into each letter.

The company is not sending professional services nor is it transcribing services of someone else. The company's response letters are taxable as multiple copies. The letters do not qualify for exemption as processing of customer furnished information. 5/9/91.