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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
Annotation 120.0004
(a) In General
120.0004 Access to Database. Taxpayer is in the business of selling access to a financial information database. The taxpayer provides access to the database by installing a prewritten computer program on its customers' computer, and title and possession of the prewritten computer program remains with the taxpayer at all times. Taxpayer's customers do not have physical possession of the storage media containing the prewritten computer program at any time and the customers do not have control of their computers while the prewritten program is being installed on the customer's computers. If customers should cancel the service, the software program is deleted from their computers. Under these circumstances, tax does not apply to the amount charged by the taxpayer to its customers for the right to access the financial information database. 12/31/96.