International Business MacHines Corp. v. Director of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that standardized computer programs sold through a software directory were subject to the sales tax
• holding that standardized computer programs sold through a software directory were subject to the sales tax
• holding that taxpayer failed in its burden of showing that non-custom computer software is not a service and that the medium by which the program is made available to the purchaser is neither the object of the sale nor taxable tangible personal property
• IBM’s software was held tangible property because it contained canned programs which required only minor modification to suit the customer and no programs were delivered by telephone, as in TRES, infra
• IBM's software was held tangible property because it contained canned programs which required only minor modification to suit the customer and no programs were delivered by telephone, as in TRES, infra

Source: CourtListener parenthetical corpus (CC0).