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Taxation of Software For Sales Tax Purposes There is some uncertainty in taxation of software for sales tax purpose because of lack of rules and regulations for treating software as tangible property.
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Substantial consulting services are generally involved in applications which may exempt from sales tax. Applying the Uniform Commercial Code, discuss the following: Note that the question doesn't ask you for this, but the facts of the case are so rich in it that you need to be ready to give a few things here.
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This is particularly true when this old law is applied to industries that were not even anticipated at the time of the statutes enactment. We may have a conspicuousness problem with the placement or language of the disclaimer. As noted previously, most of the problems of ad valorem taxation of software are solved.
Emphasize facts here relating to R's action.
It will argue, second, that the disclaimers sufficed. Similarly, sales of non-tangible goods are also exempt from taxation. Your flash cards and study guide were extremely helpful. I was once in that boat, but have decided not to take the exam until I am good and ready.
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