(a)
- (1) Software exemption under Arkansas Code § 19-11-203(14)(AA) does not apply to the initial purchase of proprietary software.
- (2) Nor does the exemption apply to the purchase of software that is part of any mandatory software contract.
- (b) Exempt software purchases shall include the purchase of additional proprietary software licenses, copies, license renewals, software upgrades, and proprietary software support for proprietary software after the initial purchase.
Codification Notes: This section was promulgated as R4:19-11-203 of the Procurement Rules prior to codification into the Code of Arkansas Rules.