(DOWNLOAD) "Smith v. Maryland" by Court of Special Appeals of Maryland ~ Book PDF Kindle ePub Free
eBook details
- Title: Smith v. Maryland
- Author : Court of Special Appeals of Maryland
- Release Date : January 18, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
This is a sales tax case. It involves computer programs in the business data processing field. At issue is how the computer program license transactions presented here are to be conceptualized under the statute which reaches sales of "any tangible personal property." Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 324 (f). Did the taxpayer, a computer user, acquire from the proprietors of canned, transactional computer programs
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