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 120.0528

(a) In General

120.0528 "Site License" Fees. "Site license" fees, which permit purchasers of computer software to make additional copies, represent additional gross receipts from the original sale of the pre-written computer program. If a customer first purchases the program, and later purchases the site license, tax applies first to the program and at a later date to the site license fees. 1/27/86.