|TAX NOTICE: The sale of computer software, as a general rule, is subject to state and local sales tax. However, sales tax on the purchase of computer software, including prewritten software, only applies if the software is delivered via a tangible medium, i.e. CD-ROM, flash drives, etc. Software that is delivered electronically via Internet download or by “load and leave” where the tangible storage medium is not transferred to the purchaser is NOT subject to tax. See Ark. Code Ann. § 26-52-304; see also Arkansas Gross Receipts Tax Rule GR-25.