Arizona Revised Statutes § 42-19003.01 Computers And Equipment; Hardware; Software; Definition

42-19003.01. Computers and equipment; hardware; software; definition

A. Except as provided by subsection C of this section, personal computers and general purpose computers used in a trade or business shall be valued as personal property.

B. Operating system software necessary to enable the operation of personal computers, general purpose computers and peripheral equipment shall be valued as a part of the computer on which it is installed.

C. All other software, other than operating system software, whether it is canned or customized for a specific application by a personal computer or a general purpose computer, shall not be valued as personal property.

D. For the purposes of this section, " operating system software" means the collection of software that directs the computer's low-level operations, controlling and scheduling the execution of application programs and managing the low-level operation of storage, input, output and communication resources.

Section: Previous  42-18353  42-18401  42-18402  42-18403  42-19001  42-19002  42-19003  42-19003.01  42-19004  42-19005  42-19006  42-19007  42-19008  42-19051  42-19052  Next

Last modified: October 13, 2016