Reading the language in the law, it seems that computer programming that is provided for business management and other professional services reasons is specifically excluded, is that right?
The new law’s language provides that the taxable services do not include a computer service “that is provided as part of or in connection with” a list of other services including banking transactions, business management services, educational, legal, accounting and telecommunications services. The interpretation of “as part of or in connection with” phrase, as well as the definitions of the other services will have to be provided by the Comptroller’s Office. We are submitting specific questions and issues to them.
