{"data":{"id":"us-az/a.r.s.-42-19003.01","jurisdiction":"us-az","citation":"A.R.S. § 42-19003.01","heading":"Computers and equipment; hardware; software; definition","body":"A. Except as provided by subsection C of this section, personal computers and general purpose computers used in a trade or business shall be valued as personal property.\n\nB. Operating system software necessary to enable the operation of personal computers, general purpose computers and peripheral equipment shall be valued as a part of the computer on which it is installed.\n\nC. All other software, other than operating system software, whether it is canned or customized for a specific application by a personal computer or a general purpose computer, shall not be valued as personal property.\n\nD. For the purposes of this section, \"operating system software\" means the collection of software that directs the computer's low-level operations, controlling and scheduling the execution of application programs and managing the low-level operation of storage, input, output and communication resources.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/19003-01.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"fd7e77c106598725af2c704e35290e4850246e02575de812cb7d6c303e1b5105","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-19003","next":"us-az/a.r.s.-42-19004"},"notice":"GroundRules: Original legal text. Not legal advice."}