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 120.0387

(a) In General

120.0387 Pen Plotted Drawings. Pen plotted drawings are furnished based on drawings, blueprints, sketches, and written description furnished by customers. This transaction constitutes the mere reformatting of data or converting data from one form to another, and is taxable under the rationale set out in Albers v. State Board of Equalization, 237 Cal.App.2d 494. 12/20/88.