|
laws, that are owned or are held under contract or license by a software
<br /> developer, author, inventor, publisher, licensor, sublicensor, or distributor.
<br /> 6. "Software" means any information, program, or routine, or any set of one
<br /> or more programs, routines, or collections of information used, or intended for
<br /> use, to convey information that causes one or more computers or pieces of
<br /> computer-related peripheral equipment, or any combination thereof, to perform a
<br /> task or set of tasks. "Software" includes the associated documentation, materials,
<br /> or ingredients, regardless of the media upon which that documentation is
<br /> provided, that describes the code and its use, operation, and maintenance and
<br /> that typically is delivered with the code to the consumer. All software is classified
<br /> as either canned or custom.
<br /> "Taxpayer" means any "person," as herein defined, required to have a
<br /> business license under this chapter or liable for the collection of any tax or fee
<br /> under this chapter, or who engages in any business or who performs any act for
<br /> which a tax or fee is imposed by this chapter.
<br /> "Tuition fee" includes library, laboratory, health service and other special fees,
<br /> and amounts charged for room and board by an educational institution when the
<br /> property or service for which such charges are made is furnished exclusively to
<br /> the students or faculty of such institution. "Educational institution," as used in this
<br /> section, means only those institutions created or generally accredited as such by
<br /> the state and includes educational programs that such educational institution
<br /> cosponsors with a nonprofit organization, as defined by the Internal Revenue
<br /> Code Section 501(c)(3), if such educational institution grants college credit for
<br /> coursework successfully completed through the educational program, or an
<br /> approved branch campus of a foreign degree granting institution in compliance
<br /> with Chapter 286.90 RCW, and in accordance with RCW 82.04.4332 or defined
<br /> as a degree-granting institution under RCW 28B.85.010(3) and accredited by an
<br /> accrediting association recognized by the United States Secretary of Education,
<br /> and offering to students an educational program of a general academic nature or
<br /> those institutions which are not operated for profit and which are privately
<br /> endowed under a deed of trust to offer instruction in trade, industry, and
<br /> agriculture, but not including specialty schools, business colleges, other trade
<br /> schools, or similar institutions.
<br /> "Value proceeding or accruing" means the consideration, whether money,
<br /> credits, rights, or other property expressed in terms of money, a person is entitled
<br /> to receive or which is actually received or accrued. The term shall be applied, in
<br /> each case, on a cash receipts or accrual basis according to which method of
<br /> accounting is regularly employed in keeping the books of the taxpayer. The
<br /> director may provide by regulation that the value proceeding or accruing from
<br /> sales on the installment plan under conditional contracts of sale may be reported
<br /> as of the dates when the payments become due.
<br /> Value of Products.
<br /> 1. The value of products, including byproducts, extracted or manufactured,
<br /> shall be determined by the gross proceeds derived from the sale thereof whether
<br /> such sale is at wholesale or at retail, to which shall be added all subsidies and
<br /> bonuses received from the purchaser or from any other person with respect to
<br /> the extraction, manufacture, or sale of such products or byproducts by the seller.
<br /> 14
<br />
|