Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1402 Transfer of Data Base on Hard Disk or Tape. The transfer of a data base by way of a hard disk or tape to a successor of a business to be used to publish directories is a sale of tangible personal property rather than a sale of intangible assets. Accordingly, the transfer is subject to tax. 11/19/91.