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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > A > 120.0000 Automatic Data Processing Services And Equipment > Annotation 120.0662

Sales and Use Tax Annotations


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A

120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.0662

(a) In General

120.0662 Transfer of Illustrations via Computer Modem. Tax does not apply to the transfer of illustrations by computer modem and when seller does not provide its customer with any tangible personal property. 04/18/96.