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master copy and the media upon which the software resides are both
<br /> ingredients of the master copy.
<br /> 5. "Retained rights" means any and all rights, including intellectual
<br /> property rights such as those rights arising from copyrights, patents, and
<br /> trade secret laws, that are owned or are held under contract or license by
<br /> a software developer, author, inventor, publisher, licensor, sublicensor,
<br /> or distributor.
<br /> 6. "Software" means any information, program, or routine, or any set
<br /> of one or more programs, routines, or collections of information used, or
<br /> intended for use, to convey information that causes one or more
<br /> computers or pieces of computer-related peripheral equipment, or any
<br /> combination thereof, to perform a task or set of tasks. "Software"
<br /> includes the associated documentation, materials, or ingredients
<br /> regardless of the media upon which that documentation is provided, that
<br /> describes the code and its use, operation, and maintenance and that
<br /> typically is delivered with the code to the consumer. All software is
<br /> classified 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
<br /> or fee under this chapter, or who engages in any business or who
<br /> performs any act for which a tax or fee is imposed by this chapter.
<br /> "Tuition fee" includes library, laboratory, health service and other
<br /> special fees, and amounts charged for room and board by an
<br /> educational institution when the property or service for which such
<br /> charges are made is furnished exclusively to the students or faculty of
<br /> such institution. "Educational institution," as used in this section, means
<br /> only those institutions created or generally accredited as such by the
<br /> state and includes educational programs that such educational institution
<br /> cosponsors with a nonprofit organization, as defined by the Internal
<br /> Revenue Code Section 501(c)(3), if such educational institution grants
<br /> college credit for coursework successfully completed through the
<br /> educational program, or an approved branch campus of a foreign degree
<br /> granting institution in compliance with Chapter 286.90 RCW, and in
<br /> accordance with RCW 82.04.4332 or defined as a degree-granting
<br /> institution under RCW 28B.85.010(3) and accredited by an accrediting
<br /> association recognized by the United States Secretary of Education, and
<br /> offering to students an educational program of a general academic
<br /> nature or those institutions which are not operated for profit and which
<br /> are privately endowed under a deed of trust to offer instruction in trade,
<br /> industry, and agriculture, but not including specialty schools, business
<br /> colleges, other trade schools, or similar institutions.
<br /> "Value proceeding or accruing" means the consideration, whether
<br /> money, credits, rights, or other property expressed in terms of money, a
<br /> person is entitled to receive or which is actually received or accrued. The
<br /> term shall be applied, in each case, on a cash receipts or accrual basis
<br /> according to which method of accounting is regularly employed in
<br /> keeping the books of the taxpayer. The director may provide by
<br /> regulation that the value proceeding or accruing from sales on the
<br /> installment plan under conditional contracts of sale may be reported as
<br /> of the dates when the payments become due.
<br /> "Value of Products."
<br /> 1. The value of products, including by-products, extracted or
<br /> manufactured, shall be determined by the gross proceeds derived from
<br /> the sale thereof whether such sale is at wholesale or at retail, to which
<br /> shall be added all subsidies and bonuses received from the purchaser or
<br /> from any other person with respect to the extraction, manufacture, or
<br /> sale of such products or by-products by the seller.
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