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Tangible Or Intangible - Is That The Question - Conflict In The Texas Tax Classification System Of Computer Software Comment., Christine E. Reinhard

St. Mary's Law Journal

This Comment evaluates tax classification of computer software in Texas under recent statutory provisions and case law. The author focuses on whether computer software constitutes tangible or intangible property and whether computer software should be taxable or not. Determining property classification is not easy—the term “computer software” is difficult to define, and the multitude of different types of computer software further obscures the formation of a uniform definition. The Texas legislature’s ability to tax both tangible and intangible property makes classifying computer software as either type unnecessary. Texas can resolve the conflict in its tax classification system, wherein computer software …