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

(a) In General

120.0115 Installation of Software. Charges attributable to the actual installation and testing of software to ensure that the program operates as required are not taxable. Charges attributable to converting the customer's data to a different format are taxable. 2/14/95.