2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.29001 Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
RCW 82.04.29001 Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
(1) The creation and distribution of custom software is a service taxable under RCW 82.04.290(2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software.
(2) The customization of prewritten computer software is a service taxable under RCW 82.04.290(2).
[2003 c 168 § 602; 1998 c 332 § 4.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—1998 c 332: "The legislature finds that the creation and customization of software is an area not fully addressed in our excise tax statutes, and that certainty of tax treatment is essential to the industry and consumers. Therefore, the intent of this act is to make the tax treatment of software clear and certain for developers, programmers, and consumers." [1998 c 332 § 1.]
Effective date—1998 c 332: "This act takes effect July 1, 1998." [1998 c 332 § 9.]
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