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 120.0106

(a) In General

120.0106 Dial-Up Access to Computer Database. A company offers subscriptions to a dial-up computer database service. Subscribers gain access by using personal computers and modems. As such, they have on-screen access to the statistical information contained in the database, and can issue commands to retrieve and manipulate data in order to make reports. The subscribers can then either view reports on-screen or download the reports to their PC's storage and printing.

Provided all of the reports received by the subscribers are sent over the telephone lines and any hard copies generated are printed by the subscribers themselves, the company's charge for the subscriptions is not subject to tax. Electronic transmissions of information that do not involve the transfer of tangible personal property are not taxable. 7/17/92.