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Is computer software taxable?

Computer Software taxable
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Is computer software taxable?

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Yes, it is usually subject to the tax. Software is exempt only if the software is specifically designed for the use of only one person or business and will not be used by anyone else. If the software is written so that many people or companies can use the program, then the software is taxable.

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Yes, it is usually subject to the tax. Software is exempt only if the software is specifically designed for the use of only one person or business and will not be used by anyone else. If the software is written so that many people or companies can use the program, then the software is taxable.

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A. Operational software (Windows, Linux, JCL, UNIX, DOS-VSE, etc.) is taxable and must be included in Part 2 of the return. Application software, such as Microsoft Office, is not subject to tax.

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