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Load and Leave Software Reclassified in Arkansas


In a recent law change, Arkansas has altered their definition of computer software to explicitly exclude “load and leave” software delivery. The new definition of “computer software” now states that “computer software does not include software delivered electronically or by load and leave.” Load and leave is defined as delivery “by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser.” (Arkansas Sec. 24-52-304, Effective January 1, 2008)

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