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 120.3550

(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.