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includes individualized configuration of software to work with other software and
<br /> computer hardware but does not include routine installation. Customization of
<br /> canned software does not change the underlying character or taxability of the
<br /> original canned software.
<br /> 4. "Master copies" of software means copies of software from which a
<br /> software developer, author, inventor, publisher, licensor, sublicensor, or
<br /> distributor makes copies for sale or license. The software encoded on a master
<br /> 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
<br /> rights such as those rights arising from copyrights, patents, and trade secret
<br /> 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
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