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Full-Text Articles in Tax Law
Recent Developments In The Taxation Of Computer Software, Robert W. Mcgee
Recent Developments In The Taxation Of Computer Software, Robert W. Mcgee
Golden Gate University Law Review
Computer software has tax consequences both at the state and federal levels. At the state level, software might be subject to sales, use or property taxation if it is considered to be tangible personal property. On the federal level, software may qualify for the investment tax credit or research credit, also depending on tangibility. In the last few years, both state and federal courts and legislatures have rendered decisions and passed laws that have altered the taxability of computer software. This article summarizes those changes and attempts to spot a trend.