Any item that can be seen, measured, or touched. Prewritten programs with tangible property received. Tax does not apply to the sale or lease of a custom computer program, regardless of the form in which the program is transferred. Charges for custom modifications to prewritten programs are nontaxable only if the charges for the modifications are separately stated on the invoice. Any written documentation or manuals designed to facilitate the use of a custom computer program by the customer are nontaxable, whether or not a separate charge is made for the documentation or manuals.
Tax applies to the entire amount charged to the customer.
Sales tax does not apply if transferred by remote telecommunications and no tangible items are received. Sales tax applies to the site license fee for prewritten programs that also include custom modifications, unless the program is transferred by remote telecommunications as stated in Note 7. Sales tax does not apply for site license fees to custom programs. Services are 1099 reportable to an Individual, Sole Proprietor and Partnership. Complete Purchase Order.