https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1994_tpr93-48.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
- Captured
- 2026-10-30 03:46 UTC
- SHA-256
- 4996f97a7cadf17bad148592deaa641288facf69968b5e6693dce1176ee315b6
- File
- application/pdf, 173 KB · raw bytes
- Cited by
- 4 rules; each quote links to its sentence below
- AZ goods.general from 1994-01-03
“The sale of computers, computer equipment, hardware, and …” - AZ service.professional from 1994-01-03
“Computer services such as consulting, training, installation of …” - AZ software.custom from 1994-01-03
“The sale of such software is considered to …”
“Although the sale of the canned software is …”
“The income received from the sale of custom …” - AZ software.prewritten from 1994-01-03
“The sale of "canned or pre-written computer software" …”
“The provision of a canned computer program, whether …”