Arizona § 42-19003.01 Computers and equipment; hardware; software; definition

Arizona Statutes

§ 42-19003.01 — Computers and equipment; hardware; software; definition

Arizona § 42-19003.01

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 1Assessment

This text of Arizona § 42-19003.01 (Computers and equipment; hardware; software; definition) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-19003.01 (2026).

Text

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.

B.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.

C.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.

D.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

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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.

B. 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.

C. 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.

D. 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.