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
120.3645 Separate Charge. If a charge is made for a canned program and there is a separately stated charge for the modification of the canned program, only the charge for the modification is excluded from the measure of tax notwithstanding the fact that the modification represents more than 50% of the total charges. 1/31/95.