Amends TCA Title 67.
This bill exempts the following from sales and use tax: (1) The fabrication, installation, and repair of computer software by a person, including the person's agent or direct employee, for the person's own use and consumption; and (2) The access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer, where the access and use of the software is solely by a person or the person's agent or direct employee for the exclusive purpose of fabricating other software that is both owned by that person and for that person's own use and consumption.
This bill exempts the following from sales and use tax: (1) The fabrication, installation, and repair of computer software by a person, including the person's agent or direct employee, for the person's own use and consumption; and (2) The access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer, where the access and use of the software is solely by a person or the person's agent or direct employee for the exclusive purpose of fabricating other software that is both owned by that person and for that person's own use and consumption.
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