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BTLG Table of Contents > Sales and Use Tax Annotations > A > 120.0000 Automatic Data Processing Services And Equipment > Annotation 120.2620

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A

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120.0000 Automatic Data Processing Services and Equipment—Regulation 1502

Annotation 120.2620

(b) Processing Customer-Furnished Information

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120.2620 Maintenance of Library Data Base. A contract calls for a data processor to continuously maintain and update a data base owned by a library. In addition the contract also requires the processor to expand the data base to encompass the conversion of records to a new national standard library format. Under these circumstances the data processor is providing a nontaxable service for the processing of customer furnished information. (Regulation 1502 (d)(5).) 11/29/89.