Are computer consulting services taxable?
Charges for consultants who only provide generalized advice and who do not provide software or updates or modifications to software are exempt. Charges for services by a consultant that result in a transfer of software, whether canned or custom, are subject to tax including charges for programming, program development, systems analysis, software customization and modification, upgrading of software programs, and charges for installation. See Sales and Use Tax Regulation 1-088.