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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 120.0018
(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.