Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.1200

(b) Processing Customer-Furnished Information

120.1200 Digitized Photographs. A corporation takes color photographs of homes which are being offered for sale. It digitizes the photographs and provides them to a real estate multiple listing service which furnishes them to its members. If the corporation provides the digitized photographic images on disk, tape or other storage medium, the transfer is a retail sale subject to tax. If the transfer is by remote telecommunication, such as by modem, tax does not apply. 7/14/94.