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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
A
120.0000 Automatic Data Processing Services and Equipment—Regulation 1502 (View entire section)
(a) In General
- 120.0004 Access to Database
- 120.0005 Accessing of Database
- 120.0006 Address Labels
- 120.0008 Annual On-Line Database Contract with Transfer of Publications.
- 120.0009 Bundled Hardware and Software Maintenance Contract (Optional)
- 120.0013 Charges Associated with Computer Software
- 120.0014 Charges for Code to Access Information on CD
- 120.0015 Charges Related to Both Installation and Hardware
- 120.0018 Charges for Updating Mailing
- 120.0023 Computer Assisted Design (CAD) Services
- 120.0030 Computer Data Bases
- 120.0040 Computer Forms Printer
- 120.0042 Computer-Generated Output (CAD).
- 120.0048 Computer Program Training Materials
- 120.0050 Computer Services
- 120.0052 Computer Software—License to Use and Sell
- 120.0053 Computer Software Programs
- 120.0054 Computer Terminal with Analysis of Electrocardiograms
- 120.0055 Computer Tutorials or Promotional Programs
- 120.0060 Computer Work
- 120.0100 Computer Work
- 120.0100.500 Consulting Services
- 120.0101 Copyright Royalties
- 120.0101.250 Copyrights and Prewritten Programs
- 120.0101.500 Database Access
- 120.0101.800 Data Information Services—Internet
- 120.0102 Data Processing and Data Entry
- 120.0103 Data Processing Services
- 120.0104 Database
- 120.0105 Design of Circuit Board
- 120.0106 Dial-Up Access to Computer Database
- 120.0107 Driver Source Code
- 120.0107.800 Electronically Delivered Graphics
- 120.0108.180 Evidence Artwork was Transferred by Modem
- 120.0108.225 Extracting Information from Customer's Documents
- 120.0108.350 Free Program Updates
- 120.0108.390 Furnishing Database Information
- 120.0108.400 Furnishing of Data to Customers and Processing Customer Data
- 120.0108.500 Graphics on Computers
- 120.0109 Hourly Charge for Creating Illustrations
- 120.0110 Improvements to Leased Programs
- 120.0114 Installation of Computer System
- 120.0115 Installation of Software
- 120.0115.300 Internet Access
- 120.0115.325 Internet—Access to Database
- 120.0115.700 Lease of Database
- 120.0115.900 License for Copying Customized Basic Operating System Programs
- 120.0116 License and Royalty Fees
- 120.0117 License/Sublicense of Canned Software
- 120.0118 Microfiche and Digital Scanning
- 120.0120 Microfilm
- 120.0125 Modification of Customer's Electronic File
- 120.0135 Multiple Location Access to Data Base
- 120.0275 Off-Line Printouts
- 120.0290 On-Line Entertainment Service
- 120.0309 On-Line Service
- 120.0310 On-Line Service and Sale of CD-ROMs
- 120.0350 Optional Maintenance Contract—Equipment and Software
- 120.0365 Optional Software Maintenance Contract
- 120.0372 Out-of-State Use of Programs
- 120.0387 Pen Plotted Drawings
- 120.0400 Photographic Image
- 120.0406 Processing Healthcare Claim Forms
- 120.0410 Program Error Corrections
- 120.0455 Reprogramming Activity Conducted on Customer's Computer
- 120.0490 Sale of Object Code and Source Code
- 120.0510 Sales of Computer Software and Hardware
- 120.0514 Sale of Software and Maintenance Contracts
- 120.0518 Sale—Transfer via Modem
- 120.0520 Sales of Programs to Value Added Reseller
- 120.0522 Scanning
- 120.0524 Security Key Installed with Load and Leave Software
- 120.0525 Settlement of Disputed License Fees
- 120.0528 "Site License" Fees
- 120.0531 Software and Software Updates Installed into Customer's Computer
- 120.0532 Software Installation Charge
- 120.0535 Software Libraries
- 120.0538 Software License—Right to Use and Copy
- 120.0539 Software—License to Use and Sell
- 120.0540 Software License Transfer Fee
- 120.0543 Software Maintenance Agreements—Delivered Electronically
- 120.0544 Software Maintenance Agreement—Updates Electronically Delivered
- 120.0550 Software Maintenance Contracts
- 120.0551 Software Licensing
- 120.0552 Software Licensing
- 120.0560 Software Maintenance Policies
- 120.0560.225 Maintenance Services via Modem
- 120.0560.600 Software Rental and Installation Agreement
- 120.0560.750 Software Sublicensing Agreements
- 120.0560.825 Software Support Agreement
- 120.0561 Software System—Access by Modem
- 120.0562 Software Technical Assistance
- 120.0563 Source Code Transfers
- 120.0563.950 Special Employees vs. Independent Contractors
- 120.0564 "Special Employees"—Keystroking Services
- 120.0564.500 Stock Quotations by Modem
- 120.0565 Subcontracting Custom Computer Program
- 120.0575 Sublicense of Software
- 120.0600 Title Clause for Special Tooling
- 120.0650 Trade-In of Software
- 120.0655 Training Services—Sale of Software
- 120.0657 Training to Use Pre-Packaged Software—Optional
- 120.0661 Transfer of Artwork by Artist via Computer
- 120.0661.175 Transfer of Artwork—External Storage Diskettes
- 120.0662 Transfer of Illustrations via Computer Modem
- 120.0663 Transfer of Images by Electronic Means
- 120.0665 Transfer of Information from One Tape to Four Others
- 120.0667 Transfer of Program into Escrow
- 120.0669 Transfer of Software Documentation
- 120.0670 Transfer of Software Program
- 120.0760 Unlock Code Fee
- 120.0768 Update with Federal Copyright Attached
- 120.0800 Use of Purchased Software Program as Manufacturing Aid
- 120.0840 Use of Software at a Central Location
- 120.0855 Use of Software—Transmittal by Remote Telecommunication
- 120.0900 Word Processing Services
- 120.0905 Written Documentation in Connection with Software Transferred by Remote Telecommunications
- 120.0925 Furnishing of a Computer System and of Images on a Disk
- 120.0930 Interactive Presentations
(b) Processing Customer-Furnished Information
- 120.1155 Birthday Notices—Restaurant
- 120.1160 Computerized Services
- 120.1162 Conversion of Customer-Furnished Information
- 120.1165 Copies of Reports
- 120.1170 Coupon Books
- 120.1174 Data Base Access
- 120.1175 Data Processing
- 120.1176 Data Recovery Services
- 120.1178 Demographic Report
- 120.1180 Design of Image for Software
- 120.1200 Digitized Photographs
- 120.1220 Digitizing Audio and Video Tapes
- 120.1325 Fingerprinting—Construction of a Mathematical Model
- 120.1800 Letters to Mythical Characters
- 120.2000 Magnetic Storage Media Transferred
- 120.2620 Maintenance of Library Data Base
- 120.2635 Microfiche Copies
- 120.2779 Processing Customer-Furnished Information
- 120.2780 Processing Customer-Furnished Information
- 120.2783 Processing Customer Information
- 120.2788 Processor of Credit Card Transactions
- 120.2810 Seismic Data Acquisition and Processing
- 120.2828 True Object of Contract
- 120.2850 Updating Medical Files
(c) Custom Programs
- 120.3044 Basic Operational Program—Custom Computer Program
- 120.3045 Computer Programming Activities
- 120.3050 Computer Programs Used to Operate Grading, Sizing, and Marker Making Machines
- 120.3055 Computer Program Translation Services
- 120.3080 Custom Computer Programs
- 120.3084 Custom Computer Software
- 120.3086 Custom Program Lease Receipts
- 120.3088 Custom Programming Included in Sale of Computer
- 120.3090 Custom Programs
- 120.3100 Customized Computer Programs
- 120.3115 Customizing Programs
- 120.3175 Developing Software Program
- 120.3190 Diskettes Used to Operate Embroidery Machines
- 120.3380 Multimedia Presentations
- 120.3550 Programmable Calculator
- 120.3645 Separate Charge
- 120.3670 Service Versus Sale.
- 120.3700 Software for Computerized Branch Exchange
- 120.3920 Test Programs