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 120.0565

(a) In General

120.0565 Subcontracting Custom Computer Program. If a seller contracts with its customer to provide a custom computer program to the customer's special order and then subcontracts with another person who creates the program to the special order of the seller's customer, sales tax would not apply to the seller's charge to the customer for the custom computer program. 8/23/93.