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 120.0925

(a) In General

120.0925 Furnishing of a Computer System and of Images on a Disk. A taxpayer furnishes a computer system to a customer. The taxpayer also digitally stores images on disks in a camera and either furnishes the disks to the customer or installs the information from the disk onto the computer which is in the possession of the customer. The parties regard the arrangement as a service agreement.

Regardless of what the agreement is called, the transaction is a lease of the computer system and a sale of the disk. 11/3/94.