Laserfiche WebLink
the personal property of others, such as automobile, house, jewelry, <br /> radio, refrigerator and machinery repairmen, laundry or dry cleaners. <br /> Also, not included are certain personal and professional services <br /> specifically included within the definition of the term "sale at retail" in this <br /> section, such as amusement and recreation businesses of a participatory <br /> nature; abstract, title insurance and escrow businesses, credit bureau <br /> businesses and automobile parking and storage garage businesses. Not <br /> included are persons who render services to others in the capacity of <br /> employees as distinguished from independent contractors. <br /> Persons engaged in the business of rendering services to others are <br /> taxable under the sales of retail services classification upon the gross <br /> income of such business under EMC 3.24.050 F.) <br /> There must be included within gross amounts reported for tax all fees <br /> for services rendered and all charges recovered for expenses incurred in <br /> connection therewith, such as transportation costs, hotel, restaurant, <br /> telephone, copy, printing, computer time and other expenses charged in <br /> providing the services. <br /> [Comment: RCW 35.102.120 requires that the model ordinance include <br /> this definition. However, no explicit definition will be included in the <br /> Model Ordinance until the RCW contains a definition of"service". In the <br /> absence of a definition of "service" in state law, the City will use the <br /> above definition and will tax it under sales of retail services under <br /> 3.24.050 F.] <br /> "Software", "prewritten software," "custom software," "customization of <br /> canned software,""master copies," "retained rights." <br /> 1. "Prewritten software" or "Canned software" means computer <br /> software, including prewritten upgrades, that is not designed and <br /> developed by the author or other creator to the specifications of a <br /> specific purchaser. The combining of two or more prewritten computer <br /> software programs or prewritten portions thereof does not cause the <br /> combination to be other than prewritten computer software. Prewritten <br /> computer software includes software designed and developed by the <br /> author or other creator to the specifications of a specific purchaser when <br /> it is sold to a person other than such purchaser. Where a person <br /> modifies or enhances computer software of which such persons is not <br /> the author or creator, the person shall be deemed to be the author or <br /> creator only of the person's modifications or enhancements. Prewritten <br /> computer software or a prewritten portion thereof that is modified or <br /> enhanced to any degree, where such modification or enhancement is <br /> designed and developed to the specifications of a specific purchaser, <br /> remains prewritten computer software; however where there is a <br /> reasonable, separately stated charge or an invoice or other statement of <br /> the price given to the purchaser for the modification or enhancement, the <br /> modification or enhancement shall not constitute prewritten computer <br /> software. <br /> 2. "Custom software" means software created for a single person. <br /> 3. "Customization of canned software" means any alteration, <br /> modification, or development of applications using or incorporating <br /> canned software to specific individualized requirements of a single <br /> person. Customization of canned software includes individualized <br /> configuration of software to work with other software and computer <br /> hardware but does not include routine installation. Customization of <br /> canned software does not change the underlying character or taxability <br /> of the 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 <br /> 13 <br />