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purpose of such property is to create a chemical reaction directly through contact with an <br /> ingredient of ferrosilicon; or <br /> (v) Purchases for the purpose of providing the property to consumers as part of <br /> competitive telephone service. <br /> The activities contained in this subsection (3)(a) shall be taxed under the wholesaling <br /> classification (.050 (3)). <br /> (b) The sale of services or charges made for cleaning up for the United States, or its <br /> instrumentalities, radioactive waste and other by-products of weapons production and <br /> nuclear research and development. Nor shall the term include the sale of or charge made <br /> for labor and services rendered for environmental remedial action as defined in RCW <br /> 82.04.2635(2). These activities shall be taxed under the "other business activity" <br /> classification(.050 (7)). <br /> "Sale at wholesale," "wholesale sale." "Sale at wholesale" or "wholesale sale" means <br /> any"retail sale," as defined herein, to a person, other than a consumer, for the purpose of <br /> resale. Sale at wholesale also includes the sale of network telephone service to a <br /> telecommunications company as defined in RCW 80.04.010 for the purpose of resale, as <br /> contemplated by RCW 35.21.715. <br /> "Software", "canned software," "custom software," "customization of canned <br /> software," "master copies," "retained rights." (1) "Canned software" means software <br /> that is created for sale to more than one(1) person. For purposes of this chapter, canned <br /> software is deemed to be tangible personal property regardless of the method of delivery- <br /> tangible media(e.g., disk or installed on hardware) or intangible(e.g., electronically over <br /> telecommunications paths). <br /> (2) "Custom software" means software created for a single person. <br /> (3) "Customization of canned software" means any alteration,modification, or <br /> development of applications using or incorporating canned software to specific <br /> individualized requirements of a single person. Customization of canned software <br /> includes individualized configuration of software to work with other software and <br /> computer hardware but does not include routine installation. Customization of canned <br /> software does not change the underlying character or taxability of the original canned <br /> software. <br /> (4) "Master copies" of software means copies of software from which a software <br /> developer, author, inventor, publisher, licensor, sublicensor, or distributor makes copies <br /> for sale or license. The software encoded on a master copy and the media upon which the <br /> software resides are both ingredients of the master copy. <br /> (5) "Retained rights" means any and all rights, including intellectual property rights such <br /> as those rights arising from copyrights, patents, and trade secret laws, that are owned or <br /> are held under contract or license by a software developer, author, inventor, publisher, <br /> licensor, sublicensor, or distributor. <br /> 14 <br />