ARSD § 64:06:02:78 — Computer services -- Software

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MicrosoftInternetExplorer4
64:06:02:78. Computer services -- Software. The gross
receipts from the sale of computer software, technical services and attendant
appliances, equipment, and facilities are subject to the retail occupational
sales tax.
A computer is an electronic device
that accepts information in digital or similar form and manipulates the
information for a result based on a sequence of instructions. Computer software
is a set of coded instructions designed to cause a computer or automatic data
processing equipment to perform a task.
The following are examples of the
services, appliances, equipment, and facilities which are taxable:
(1) Tangible personal
property or any product transferred electronically such as instructions,
directions, models, and layout sheets which are elements of technical service
transactions;
(2) Designing and
implementing of computer systems;
(3) Designing of storage
and data retrieval systems;
(4) Consulting services;
(5) Feasibility studies;
(6) Evaluation of bids;
(7) Providing of technical
assistance;
(8) Fees or access charges
for access to data bases or networks; and
(9) Fees or access charges
for access to software, programs, or computer systems.