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 120.3080

(c) CUSTOM PROGRAMS

120.3080 Custom Computer Programs. The determination of whether a computer program is a custom computer program must be made on a program-by-program basis. When the taxpayer transfers a group of programs, some of which have been modified, he/she bears the responsibility to demonstrate which programs have been modified, in order to determine whether the modifications are of sufficient magnitude to qualify each modified program as a "custom program" per Regulation 1502 (f)(2)(B). 8/23/93.