Section 316-1-088 - COMPUTER SOFTWARE088.01 The gross receipts from furnishing software regardless of the manner in which it is conveyed are taxable. 088.01A The gross receipts from furnishing software includes services provided by a consultant that result in a transfer of software from the consultant to the client.088.02 Charges for customer training are taxable whenever paid to the retailer of the software. Charges for training that are paid to a person other than the retailer of the software are exempt.088.03 Charges for consultants who only provide generalized advice and who do not provide any software or modifications to software are exempt.088.04 Software that alters existing software is considered separate from the existing software and is taxable.088.05 Charges for agreements which require the seller, without additional charge or at a reduced price, to provide future enhancements, changes, or modifications, are taxable.088.06 Computer software is a sequence of instructions which directs the computer to process either digital or analog data. Software does not include data such as mailing lists, even when in machine-readable form, or charges for converting data into machine-usable form. For the taxability of lists see Reg-1-080, Documents.316 Neb. Admin. Code, ch. 1, § 088
Sections 77-2701.39, R.R.S. 2003, and sections 77-2701.16, 77-2701.35, 77-2703(1), and, 77-2703.01, R.S.Supp., 2008. February 22, 2009.