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 120.0135

(a) In General

120.0135 Multiple Location Access to Data Base. A taxpayer provides a database of drug information to its customers. The customers have multiple locations throughout the country. The taxpayer extracts from its comprehensive database a limited database tailored to the requirements of the individual customer. Each month, each customer receives an update for its database. The update is transmitted electronically and only to the customer's headquarters location. The customer then electronically transmits the update to each of its other locations. The customer is charged a set fee per location. Tax does not apply as long as all information is transmitted by the taxpayer electronically and no tangible personal property is transferred.

If the database information was sent in tangible form to this state, tax would apply. 6/29/94.