In 2005, the Appellant, Gary R. Nikolits, Palm Beach County’s Property Appraiser, assessed as tangible personal property for purposes of ad valorem taxation computer software, i.e., “Wireless Services Software,” of the Appellee, Verizon Wireless Personal Communications, L.P. Verizon paid the tax under protest. Nikolits appeals the final judgment following a nonjury trial wherein the trial court found that the tax levied was improper. We agree with the trial court’s ruling and affirm because: (1) The Wireless Services Software meets the definition of “computer software” provided by section 192.001(19), Florida Statutes (2008), excluding it from taxation; (2) the Wireless Services Software does not meet the embedded software exception to section 192.001(19); and (3) “computer software” is intangible personal property, placing it outside the taxing power of Palm Beach County.


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