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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
A
120.0000 Automatic Data Processing Services and Equipment—Regulation 1502
Annotation 120.3080
(c) Custom Programs
120.3080 Custom Computer Programs. The determination of whether a computer program is a custom computer program must be made on a program-by-program basis. When the taxpayer transfers a group of programs, some of which have been modified, he/she bears the responsibility to demonstrate which programs have been modified, in order to determine whether the modifications are of sufficient magnitude to qualify each modified program as a "custom program" per Regulation 1502 (f)(2)(B). 8/23/93.