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4. "Master copies" of software means copies of software from which a software developer, author,
<br /> inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license.The software
<br /> encoded on a master copy and the media upon which the software resides are both ingredients of the
<br /> master copy.
<br /> 5. "Retained rights" means any and all rights, including intellectual property rights such as those rights
<br /> arising from copyrights, patents, and trade secret laws, that are owned or are held under contract or
<br /> license by a software developer, author, inventor, publisher, licensor, sublicensor, or distributor.
<br /> 6. "Software" means any information, program, or routine, or any set of one or more programs,
<br /> routines, or collections of information, used, or intended for use, to convey information that causes one
<br /> or more computers or pieces of computer-related peripheral equipment, or any combination thereof,to
<br /> perform a task or set of tasks. "Software" includes the associated documentation, materials, or
<br /> ingredients, regardless of the media upon which that documentation is provided,that describes the
<br /> code and its use, operation, and maintenance and that typically is delivered with the code to the
<br /> consumer. All software is classified as either canned or custom.
<br /> "Taxpayer" means any person, as herein defined, required to have a business license under this chapter
<br /> or liable for the collection of any tax or fee under this chapter, or who engages in any business or who
<br /> performs any act for which a tax or fee is imposed by this chapter.
<br /> "Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for
<br /> room and board by an educational institution when the property or service for which such charges are
<br /> made is furnished exclusively to the students or faculty of such institution. "Educational institution," as
<br /> used in this section, means only those institutions created or generally accredited as such by the state
<br /> and includes educational programs that such educational institution cosponsors with a nonprofit
<br /> organization, as defined by the Internal Revenue Code Section 501(c)(3), if such educational institution
<br /> grants college credit for coursework successfully completed through the educational program, or an
<br /> approved branch campus of a foreign degree-granting institution in compliance with Chapter 286.90
<br /> RCW, and in accordance with RCW 82.04.4332 or defined as a degree-granting institution under RCW
<br /> 28B.85.010(3) and accredited by an accrediting association recognized by the United States Secretary of
<br /> Education, and offering to students an educational program of a general academic nature or those
<br /> institutions which are not operated for profit and which are privately endowed under a deed of trust to
<br /> offer instruction in trade, industry, and agriculture, but not including specialty schools, business
<br /> colleges, other trade schools, or similar institutions.
<br /> Value of Products.
<br /> 1. The value of products, including by-products, extracted or manufactured, shall be determined by
<br /> the gross proceeds derived from the sale thereof whether such sale is at wholesale or at retail,to which
<br /> shall be added all subsidies and bonuses received from the purchaser or from any other person with
<br /> respect to the extraction, manufacture, or sale of such products or byproducts by the seller.
<br /> 2. Where such products, including byproducts, are extracted or manufactured for commercial or
<br /> industrial use; and where such products, including byproducts, are shipped,transported or transferred
<br /> out of the city, or to another person, without prior sale or are sold under circumstances such that the
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