Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0040


295.0040 Computer Billing Service. A corporation specializing in computerized billing and management activities for law firms on a contractual basis for a monthly fee is not subject to sales taxes on the fee. Also tax-exempt is the initial charge made to convert the law firm to the new system. However, sales of statement paper bearing the law firm's letterhead to be used for billing are subject to sales tax, and as the retailer, the computer services firm would need a seller's permit. 7/30/76.