# Ark. Code Ann. § 26-53-109: Tax on use, storage, or distribution of computer software - Definitions > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-109 ## Section - **Citation:** Ark. Code Ann. § 26-53-109 - **Heading:** Tax on use, storage, or distribution of computer software - Definitions - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-109 ## Text The excise tax levied by this subchapter and by any act supplemental to this subchapter is levied on the privilege of storing, using, distributing, or consuming within this state any of the following: (1) (A) Computer software, including prewritten computer software, which shall be treated as a use, storage, distribution, or consumption of tangible personal property for purposes of tax. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (iv) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vi) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (2) Service of repairing or maintaining computer equipment or hardware in any form. Acts 1983 (1st Ex. Sess.), No. 88, §§ 2, 3; A.S.A. 1947, §§ 84-3105.3, 84-3105.3n; Acts 1989, No. 817, § 3; 2007, No. 181, § 32; 2009, No. 384, § 13; 2009, No. 655, § 32. The excise tax levied by this subchapter and by any act supplemental to this subchapter is levied on the privilege of storing, using, distributing, or consuming within this state any of the following: (1) (A) Computer software, including prewritten computer software, which shall be treated as a use, storage, distribution, or consumption of tangible personal property for purposes of tax. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (iv) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vi) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (A) Computer software, including prewritten computer software, which shall be treated as a use, storage, distribution, or consumption of tangible personal property for purposes of tax. ; and (vi) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (A) Computer software, including prewritten computer software, which shall be treated as a use, storage, distribution, or consumption of tangible personal property for purposes of tax. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (iv) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vi) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (iv) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (v) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vi) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (2) Service of repairing or maintaining computer equipment or hardware in any form. Acts 1983 (1st Ex. Sess.), No. 88, §§ 2, 3; A.S.A. 1947, §§ 84-3105.3, 84-3105.3n; Acts 1989, No. 817, § 3; 2007, No. 181, § 32; 2009, No. 384, § 13; 2009, No. 655, § 32. ## Nearby sections - [Ark. Code Ann. § 26-53-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-101.md) - [Ark. Code Ann. § 26-53-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-102.md) - [Ark. Code Ann. § 26-53-103 Administration of subchapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-103.md) - [Ark. Code Ann. § 26-53-104 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-104.md) - [Ark. Code Ann. § 26-53-105 Sales and Use Tax Section](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-105.md) - [Ark. Code Ann. § 26-53-106 Imposition and rate of tax generally - Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-106.md) - [Ark. Code Ann. § 26-53-107 Additional taxes levied](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-107.md) - [Ark. Code Ann. § 26-53-108 Imposition and rate of tax on certain personal property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-108.md) - [Ark. Code Ann. § 26-53-109 Tax on use, storage, or distribution of computer software - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-109.md) - [Ark. Code Ann. § 26-53-110 Financial institutions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-110.md) - [Ark. Code Ann. § 26-53-111 Deduction for bad debts](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-111.md) - [Ark. Code Ann. § 26-53-112 Exemptions generally](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-112.md) - [Ark. Code Ann. § 26-53-113 Exemption for unprocessed crude oil](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-113.md) - [Ark. Code Ann. § 26-53-114 Exemption for certain machinery and equipment - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-114.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-109. Check the current official text before relying on it. Not legal advice.