https://www.taxtmi.com/caselaws?id=127893 Computer program licence transactions were treated as sales of tangible personal property for sales tax purposes where the program copies were transferred on enhanced magnetic tapes. The agreement granted only a nontransferable, nonexclusive right to use the program, but the analysis focused on the physical medium used to deliver the copies rather than on the intangible licence rights. On that approach, the tapes themselves constituted the taxable tangible property, and the argument that only intangible rights or information had been transferred was rejected. en-us Thu, 11 Aug 1983 00:00:00 +0530 Thu, 17 Oct 2013 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127893 Computer program licence transactions were treated as sales of tangible personal property for sales tax purposes where the program copies were transferred on enhanced magnetic tapes. The agreement granted only a nontransferable, nonexclusive right to use the program, but the analysis focused on the physical medium used to deliver the copies rather than on the intangible licence rights. On that approach, the tapes themselves constituted the taxable tangible property, and the argument that only intangible rights or information had been transferred was rejected. Case-Laws Indian Laws Thu, 11 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127893