Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
120.0000 AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT—Regulation 1502
(c) CUSTOM PROGRAMS
120.3550 Programmable Calculator. A programmable calculator falls within the scope of the term "computer." Thus, a custom computer program other than a basic operational program will not be subject to tax even though it is designed for use by a programmable calculator. Further, this exclusion would extend to such custom programs when they are transferred in the form of magnetic cards or PROM (i.e., programmable read only memory). 12/24/82.