Ohio Law

News and Announcements from the Supreme Court of Ohio and Other Governmental Entities Within the Buckeye State.

Wednesday, February 23, 2005

Canned Software Ruled to be Tangible Personal Property

Andrew Jurgens Co. v. Zaine (2002-P-403) Board of Tax Appeals, 2/18/05

Canned or off-the-shelf software was ruled to be tangible personal property within the contemplation of Ohio's personal property tax. Jurgens was appealing a ruling handed down by the Tax Commissioner. ORC 5701.03(A) describes personal property as "tangible." Jurgens was arguing that the software was "intangible." They lost.



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