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ORDINANCE Page 5 of 9 <br /> <br />are for property, labor and services which are used or consumed in whole or in part by such <br />persons in the performance of any activity defined as a “sale at retail” or “retail sale” even <br />though such property, labor and services may be resold after such use or consumption. <br />Nothing contained in this subsection shall be construed to modify subsection (1) of this <br />section and nothing contained in subsection (1) of this section shall be construed to modify <br />this subsection. <br />(5) “Sale at retail” or “retail sale” shall also include the providing of competitive telephone service to <br />consumers. <br />(6) <br />(a) “Sale at retail” or “retail sale” shall also include the sale of prewritten software, custom <br />software, and customization of prewritten computer software to a consumer, other than a sale <br />to a person who presents a resale certificate under RCW 82.04.470, regardless of the method of <br />delivery to the end user. For purposes of this subsection (65)(a) the sale of the sale of prewritten <br />computer software includes the sale of or charge made for a key or an enabling or activation <br />code, where the key or code is required to activate prewritten computer software and put the <br />software into use. There is no separate sale of the key or code from the prewritten computer <br />software, regardless of how the sale may characterized by the vendor or by the purchaser. The <br />term “sale at retail” or “retail sale” does not include the sale of or charge made for: <br />(i) Custom software; or <br />(ii) The customization of prewritten software. <br />(b) <br />(1)The term “sale at retail” or “retail sale” also includes the charge made to consumers for the <br />right to access and use prewritten computer software, custom software, and customization of <br />prewritten computer software, where possession of the software is maintained by the seller or a <br />third party, regardless of whether the charge for the service is on a per use, per user, per <br />license, subscription, or some other basis. <br />(2) <br />(A) The service described in subsection (6)(b)(1) of this definition includes the right to access and <br />use prewritten software, custom software, and customization of prewritten computer software <br />to perform data processing. <br />(B) For purposes of this subsection (6)(b)(2) “data processing” means the systematic <br />performance of operations on data to extract the required information in an appropriate form <br />or to convert the data to usable information. Data processing includes check processing, image <br />processing, form processing, survey processing, payroll processing, claim processing, and similar <br />activities. <br />(7) “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and services <br />rendered in respect to the building, repairing, or improving of any street, place, road, highway, <br />easement, right of way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle <br />which is owned by a municipal corporation or political subdivision of the state, the State of Washington, <br />or by the United States and which is used or to be used primarily for foot or vehicular traffic including