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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
S
515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.1402
(e) Miscellaneous Activities
515.1402 Transfer of Data Base on Hard Disk or Tape. The transfer of a data base by way of a hard disk or tape to a successor of a business to be used to publish directories is a sale of tangible personal property rather than a sale of intangible assets. Accordingly, the transfer is subject to tax. 11/19/91.