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 120.0275

(a) In General

120.0275 Off-Line Printouts. A taxpayer maintains a number of data bases which are available for access by customers. Customers can obtain information electronically and can print the information on their own printers. The taxpayer's charges to customers are based in part on network time. To save network time charges, a customer may instruct the taxpayer's terminal to print information on the taxpayer's printer. The taxpayer then sends the printout to the customer. The taxpayer makes a single charge based on unit price which includes computer time and royalties. Tax applies to the total charge for material printed on the taxpayer's printer. 9/27/79.