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STATE v. CENTRAL COMPUTER SERVICES, INC.

SC 2395.

349 So.2d 1160 (1977)

In re STATE of Alabama v. CENTRAL COMPUTER SERVICES, INC. Ex parte State of Alabama.

Supreme Court of Alabama.

September 9, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Counsel for Dept. of Revenue, and Asst. Atty. Gen., Ron J. Bowden, and John J. Breckenridge, Asst. Counsels, Dept. of Revenue, and Asst. Attys. Gen., for petitioner.

Marshall Timberlake of Balch, Bingham, Baker, Hawthorne, Williams & Ward, Birmingham, opposed.

TORBERT, Chief Justice.

This court granted the petition for writ of certiorari in this case because it involved a material question of first impression in this state, that question being whether computer "software" constitutes tangible personal property for purposes of the state use tax as set out in Title 51, section 788, Code of Alabama 1940 (Recomp.1958). The Court of Civil Appeals answered this question in the negative. We affirm.

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