The rate of technology change is increasing, with an emphasis on client/server
technology, faster system development, and shorter life cycles. This has led to spiraling information technology (IT) budgets, driving the need for a re-evaluation of IT management issues. Organizations must find new ways to accommodate technological change. Leasing has recently emerged as a feasible, cost-effective alternative to purchasing equipment, particularly in the desktop and laptop areas.
Arizona Guidelines for Lease vs. Purchase of Information Technology
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However, as vendors themselves, nonprofits in Arizona are generally exempt from the transaction privilege tax for retail sales. In other words, sales to nonprofit organizations are (with some exceptions) not exempt, but retail sales by 501(c)3 nonprofit organizations usually are exempt.
Taxpayer's proceeds from software maintenance is subject to tax under A.R.S. § 42-5061 unless an exemption applies.
Traditional Goods or ServicesPurchases of physical property like furniture, home appliances, and motor vehicles, are subject to sales tax in Arizona. Arizona does not charge sales tax on the purchase of groceries, prescription medicine, or gasoline.
The majority of states which have addressed the issue and have concluded that software (at least unbundled software) is not tangible personal property for ad valorem tax purposes and therefore is generally not taxable.
Arizona does impose sales and use tax on SaaS and cloud computing. Prewritten computer software or canned software, which includes software that may have originally been written for one specific customer but becomes available to others, are also taxable and considered sales of tangible personal property.
In most states, where services aren't taxable, SaaS also isn't taxable. Other states, like Washington, consider SaaS to be an example of tangible software and thus taxable. Just like with anything tax related, each state has made their own rules and laws.
Under Arizona case law, software is treated as tangible personal property.
Traditional Goods or Services Arizona does not charge sales tax on the purchase of groceries, prescription medicine, or gasoline. Here is an overview of taxable services from the Arizona Department of Revenue website.
Software is also considered intangible in most states, including Texas. To my knowledge, personal property taxes are not applied to software used in a business. However, software held for sale can be considered inventory. Sales taxes often do apply to software, but property taxes do not.
Under Arizona case law, software is treated as tangible personal property.