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 120.0115.325

(a) In General

120.0115.325 Internet—Access to Database. A firm collects résumés at job fairs and a variety of other sources. It creates a database of these résumés and sells access to its customers in order for them to conduct searches for potential employees. The firm charges an access fee for the database search and a subscription fee based on the quantity of résumés viewed. The firm does not sell or lease any tangible personal property to its customers in the course of providing this service. Customers use their own computers and the Internet to access the database which is maintained on computers solely within the possession and control of the firm. The firm does not provide any software to the customer.

Under these facts, tax does not apply to the firm's subscription charge or access fee to its customers for viewing its résumés database since it is not selling or leasing any tangible personal property. 4/19/96.