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 120.3115

(c) CUSTOM PROGRAMS

120.3115 Customizing Programs. The encoding of the name and address of the purchaser and the utilization of this information throughout the program for purposes of display or printing on forms, statements, reports etc., is not the creation of a custom program. The sale of a basic program is subject to tax. Separately stated charges for tailoring the program with the purchaser's name and address are nontaxable as custom modifications. 3/14/83.