82.04.290  <<  82.04.29001 >>   82.04.29002

Creation and distribution of custom softwareCustomization of prewritten computer softwareTaxable 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).


Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
FindingsIntent1998 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 date1998 c 332: "This act takes effect July 1, 1998." [ 1998 c 332 § 9.]
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