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 120.1220

(b) Processing Customer-Furnished Information

120.1220 Digitizing Audio and Video Tapes. A taxpayer converts customer-furnished information stored in analog format on tapes (e.g., VHS, Hi8) into digital format on computer disks. The taxpayer's charge for the computer disks containing the digital files is taxable. 7/2/97. (M98–3).