There is a newer version of the Revised Code of Washington
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.36 Exemptions.
84.36.600 Computer software.


WA Rev Code § 84.36.600 (2012) What's This?

RCW 84.36.600 Computer software.

(1) All custom computer software, except embedded software, is exempt from property taxation.

     (2) Retained rights in computer software are exempt from property taxation.

     (3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in RCW 84.40.037.

     (4) Master or golden copies of computer software are exempt from property taxation.

[1991 sp.s. c 29 § 3.]

Notes:

     Findings, intent -- Severability -- Application -- 1991 sp.s. c 29: See notes following RCW 84.04.150.


Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.