Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(e) TITLE-PASSAGE CLAUSES
565.1190 Canned Software. Notwithstanding recitals issued by a software publisher concerning end use limitations, canned software may be purchased for . resale by a U.S. Government contractor if the contract with the United States contains an accelerated title clause passing title to the United States prior to use. 1/14/92.
(For application of tax to leased software, see Annotation 565.1325.)