Wal-Mart Stores, Inc. v. City of Mobile

Computer software is intangible personal property. This Court has previously so held. State v. Central Computer Servs., Inc.,349 So.2d 1160 (Ala. 1977). The majority today states that the marketing of "canned" computer software "presumes that the information sought will be conveyed by way of a tangible medium." However, whether the software is "canned" or not, the purchaser is primarily buying the intangible knowledge on the software, and the software is incidental to the purchase. The fact that it is presumed that the information will be "conveyed by way of a tangible medium" does not make…