Laws, Regulations and Annotations


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   


120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.0018

(a) In General

120.0018 Charges for Updating Mailing. Company A is a provider of automatic data processing services and maintains mailing lists for clients on its automatic data processing equipment. When Company A maintains a mailing list for a client and prepares through its automatic data processing equipment a single galley-bookrun of names and addresses to be updated by the client and returned to Company A for use in updating its mailing list for that client, Company A's separately stated charges to the client for that galley-bookrun are not subject to sales or use tax. 1/18/77.