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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 120.3550
(c) Custom Programs
120.3550 Programmable Calculator. A programmable calculator falls within the scope of the term "computer." Thus, a custom computer program other than a basic operational program will not be subject to tax even though it is designed for use by a programmable calculator. Further, this exclusion would extend to such custom programs when they are transferred in the form of magnetic cards or PROM (i.e., programmable read only memory). 12/24/82.