“Switch Software” Taxable or Non Taxable THAT IS THE QUESTION? Kevin Snow Director of Property Tax Verizon Wireless. Participants. IN THIS CORNER KEVIN SNOW (applause, cheers!!!!!!!!!) IN THAT CORNER STEVE BARRECA (hiss, boo!!!!!!!!!!). FLORIDA STATUTE.
Types of Software on the “Network of Computers”
removal of it terminates the operation of the computer or equipment
Thus if the software is not permanently in internal memory (ROM), you never even need to address this question. Only if the Statute read OR would you needto answer this question (once again, if read correctly, the software would not be embedded).
Wireless Services Software – various applications
Programs stored on hard drive, loaded into RAM
RAM not permanent, erased when updated or diagnostics run
Removal of software will not terminate the operation of the “computer”
Only “boot software” in ROM is taxable
Exclusion different than exemption
Was part of the intent of the law to exempt all non embedded software, not just general applications
* Also Correct Position as determined by Kevin Snow (cheers, applause)SUMMARY POSITION of VZW*