Mark O. Haroldsen, Inc. v. State Tax Commission

How courts have described this case

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

• although information on computer tapes could be transferred without using tangible medium, lease or purchase of information on tapes is subject to use tax as transfer of tangible personal property
• comparing computer tapes to phonograph records and motion picture films

Source: CourtListener parenthetical corpus (CC0).