Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.1190

(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.)