Buying software as an independent contractor

[Heather Davis]

I noticed a couple of past posts on this topic.  Someone had asked if
independent contractors usually buy all their own software.  A couple of you
replied and said that sometimes a client might provide the software to the
IC if it is a short term project and the IC probably won't use the software
again in the future.

My question is, doesn't it count against your standing as an independent
contractor with the IRS if your clients provide some or all of your tools
for you?  Or does this pertain only to physical equipment?

I am taking on my first project as an independent contractor, and am trying
to be as careful as possible about establishing my status as an IC with the
IRS - especially because I won't be renting an office or serving multiple
clients yet.

Any insights?