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Custom Computer Programming Sales Tax Exemptions

Eligible Businesses:
Any business that purchases custom computer programming.
Program Summary:
Any custom computer programming purchased by a business is exempt from sales tax. If a standard program is purchased, then customized, the cost of the standard program would be taxable and the customizing, if separately stated, would be nontaxable.
Program Valuation Example:
Investment Assumptions
Purchase of Standard Computer Program
$60,000
Customization Expenses
$30,000
ROI & Program Valuation
State Sales Tax Liability
$4,500
Custom Computer Programming Sales Tax Exemption
$1,500
State Sales Tax Liability after Exemption
$3,000
Total Value of Custom Computer Programming Sales Tax Exemptions:
$1,500

 

 



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