Sales, licensing and use of prewritten and custom computer software in this state are subject to tax. In addition, installation and repair services to computer software performed in this state are subject to sales tax.
State law does not define consulting services. However, state law does say that services not listed in the law may be taxable if charges for the services, even if separately itemized, are part of the sales price of a taxable product or service.
Sales price includes the total amount of consideration for which a product or service is sold. Sales price includes labor or service costs of the seller and any services necessary to the sale of computer software or repair and installation services.