Washington Code 82.04.29001 – Creation and distribution of custom software — Customization of prewritten computer software — Taxable services
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(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.
Terms Used In Washington Code 82.04.29001
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(2) The customization of prewritten computer software is a service taxable under RCW 82.04.290(2).
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.]