N.J. Admin. Code § 18:24-25.4 - Treatment of modified computer software
(a) The
sale of prewritten computer software that has been modified to meet the
purchaser's special need or combined with other prewritten computer software is
treated as the sale of prewritten computer software.
(b) Separately stated, commercially
reasonable fees for the service of modifying prewritten computer software for a
purchaser are not taxable.
Notes
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