[DOWNLOAD] "In re Tax Protest of Strayer" by Supreme Court of Kansas ~ eBook PDF Kindle ePub Free
eBook details
- Title: In re Tax Protest of Strayer
- Author : Supreme Court of Kansas
- Release Date : January 28, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
The opinion of the court was delivered by Taxpayer appeals the decision of the Graham County District Court upholding a ruling of the Kansas Board of Tax Appeals which determined that computer software was taxable as tangible personal property. The appellant, Thomas D. Strayer, is a certified public accountant. In November of 1981, Strayer purchased a computer from Computax Systems, Inc. Additionally, Strayer executed a licensing agreement with Computax at a cost of $7,010. The agreement provided for the use of certain computer software programs. Annual renewal of the license agreement cost one-half of the initial fee. The agreement required Computax to update the software as needed during each year and to provide other services. The bulk of the annual fee paid for the use of an income tax preparation software program.