A.R.S. § 42-19003.1 — Computers and equipment; hardware; software; definition

Computers and equipment; hardware; software; definition A. Except as provided by subsection C of this section, personal computers and general purpose computers used in a trade or busines 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.