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 120.0522

(a) In General

120.0522 Scanning. Since original information is not developed in the scanning process, scanning is regarded as the conversion of customer furnished data from one physical form of recordation to another. Charges for scanning are therefore subject to tax when the scanning results in the transfer of disk or other storage media. When the scanning is transmitted electronically and there is no transfer of tangible personal property, tax does not apply. 2/18/94. (Am. 99–2).