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 120.0564.500

(a) In General

120.0564.500 Stock Quotations by Modem. Charges for modem to modem stock quotations are not subject to tax where there is no transfer of any tangible personal property. 11/29/93.