Computer Fingerprints and Location Software Software Tax exempt to the extent that they contain a fingerprinting and location information that is accurate for a particular individual user.
For example, if a user has a mobile phone, they would be required to register their fingerprint in the phone with the police.
Location Software, Handheld Software and Computer Software Purchase Tax Exemption For location software and handheld computer software purchase tax, an individual is required to pay tax on the purchase price for the product.
Handheld computer hardware, software and software purchases are exempt from tax if the product is specifically designed for use by a specific individual, is specifically licensed for use in that individual’s location, and is customarily installed in that specific individual’s residence.
Computer Software Buyers Tax Excess tax is not allowed on computer software purchases that are used by more than one individual for the same purpose, or that are made in more than the individual’s physical residence.
For more information on computer tax exemptions, go to www.state.ny.us/state/tax/.
The Tax Court’s opinion was released today by U.S. District Judge Mary-Claire S. Mink, a former New York City Tax Court judge.
The court issued the opinion as part of its review of a federal tax ruling from the Tax Court of New York.
The case is New York v.
N.Y. Tax Court, No. 02-1923.
The Tax Office is appealing the Tax Courts decision.
____________________________________This is an Associated Press story.