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 120.2620

(b) PROCESSING CUSTOMER-FURNISHED INFORMATION

120.2620 Maintenance of Library Data Base. A contract calls for a data processor to continuously maintain and update a data base owned by a library. In addition the contract also requires the processor to expand the data base to encompass the conversion of records to a new national standard library format. Under these circumstances the data processor is providing a nontaxable service for the processing of customer furnished information. (Regulation 1502 (d)(5).) 11/29/89.