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 120.0115.300

(a) In General

120.0115.300 Internet Access. A company provides Internet access without providing any tangible personal property to its customers. It is not selling or leasing tangible personal property by providing Internet access, and its charges for that access are not subject to tax. 2/23/98. (M99–2).