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 120.3920

(c) Custom Programs

120.3920 Test Programs. Computer programs developed to functionally test semiconductors on testing machines constitute custom computer programs, charges for which are not subject to tax. They do not constitute programs for operating programmable manufacturing machinery or equipment because the testing machine cannot be used to make, form, fabricate, process, or assemble a product or a component or ingredient of a product. 11/10/87.