Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.0042

(a) In General

120.0042 Computer-Generated Output (CAD). Taxpayer does computer aided drafting (CAD) "services" by redrawing of paper drafting documents such as architectural blueprints or electrical schematics which become digital computer files of information. Taxpayer recreates the drawing so as to duplicate its every dimension and text or data unit. In recreating the drawing certain processes are automatically performed while other activities are done manually by the operator. The original drawing document and the electronic file are then returned to the customer with the electronic file stored on a floppy disc.

Computer-generated output of redrawn architectural blueprints is subject to tax. (Sales and Use Tax Regulation 1502(c)(4).) 12/13/91.