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Fourth District: Computer Software and Taxes

By Matt Conigliaro, Esq.

Does computer software constitute tangible personal property subject to taxation by a county? No, held the Fourth District in this interesting tax case. To constitute tangible personal property for Florida tax purposes, the chief value of the property must be intrinsic to the article itself. The court explained that the chief value of a software program stored on a medium is not intrinsic to the

Full post as published by Abstract Appeal on April 22, 2009 (boomark / email).