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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > A > 120.0000 Automatic Data Processing Services And Equipment > Annotation 120.3645

Sales and Use Tax Annotations


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A

120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.3645

(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.