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 120.0125

(a) In General

120.0125 Modification of Customer's Electronic File. The company's customer decided that electronic files, that had originally been created by the company, required certain changes (additions and deletions). The labor of modifying the data was manually completed using keystrokes and the files were returned to the customer on the same medium. The customer was billed an additional charge for the modification. The charge is subject to tax.

Charges for modifying or treating consumer-furnished tangible personal property (cards, tapes, discs, etc.) are generally subject to tax. 3/23/92.