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 120.0101.500

(a) In General

120.0101.500 Database Access. A taxpayer gathers data from the hospital industry, that is, room usage, rates, etc. The taxpayer sorts, compiles, and stores the information on its computer. Computer printouts are prepared in graph form showing trends of a particular hospital or hospitals. The graphs are then provided to subscribers. A subscriber might want information regarding only itself, or it might want information on all the hospitals in the area. The furnishing of graphs is regarded as a sale of tangible personal property, not as the providing of a service. The graphs do not constitute exempt periodicals because they do not include any text. 8/25/82.