1983 (8) TMI 239

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....l, on the brief, for appellant. Paul E. Burke, Jr., with whom were McKenney, Thomsen & Burke on the brief, for appellee. Amicus curiae brief of Data Processing Management Association filed. William W. Cahill, Jr., Robert W. Baker, Jr., Desmond D. Connall, Jr. and Weinberg & Green on the brief. RODOWSKY, J., delivered the opinion of the Court. This is a sales tax case. It involves computer prog....

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....grams coded thereon? Alternatives 1 and 2 result in no tax. An amicus, Data Processing Management Association, has raised the first alternative. The taxpayer, Equitable Trust Company (Equitable), emphasizes the second analysis. The Comptroller urges the third position, which we adopt. As of September 16, 1974, Equitable entered into a written contract, delineated "License Agreement," with Auxton....