For more than a decade after the first software tax case was decided, computer software was uniformly classified as intangible for the purpose of sales, use, and personal property taxes, and therefore exempt from taxation. Then, in 1983, the decisions began to go in the other direction, classifying software as tangible and therefore subject to taxation. Ohio courts have played an early and continuing role in the debate over software taxation. This article provides a brief overview of software taxation in general, summarizes the role Ohio courts have played, and compares and contrasts the Ohio position on software taxation with that of other courts.
McGee, Robert W.
"Software Taxation In Ohio,"
Akron Tax Journal: Vol. 9
, Article 3.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol9/iss1/3