|
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
<br /> such as those rights arising from copyrights, patents, and trade secret laws, that are
<br /> owned or are held under contract or license by a software developer, author, inventor,
<br /> publisher, licensor, sublicensor, or distributor.
<br /> 6. "Software" means any information, program, or routine, or any set of one or more
<br /> programs, routines, or collections of information used, or intended for use, to convey
<br /> information that causes one or more computers or pieces of computer-related peripheral
<br /> equipment, or any combination thereof, to perform a task or set of tasks. "Software"
<br /> includes the associated documentation, materials, or ingredients, regardless of the media
<br /> upon which that documentation is provided, that describes the code and its use, operation,
<br /> and maintenance and that typically is delivered with the code to the consumer. All
<br /> software is classified as either canned or custom.
<br /> "Taxpayer" means any person, as herein defined, required to have a business license
<br /> under this chapter or liable for the collection of any tax or fee under this chapter, or who
<br /> engages in any business or who performs any act for which a tax or fee is imposed by this
<br /> chapter.
<br /> "Tuition fee" includes library, laboratory, health service and other special fees, and
<br /> amounts charged for room and board by an educational institution when the property or
<br /> service for which such charges are made is furnished exclusively to the students or
<br /> faculty of such institution. "Educational institution," as used in this section, means only
<br /> those institutions created or generally accredited as such by the state and includes
<br /> educational programs that such educational institution cosponsors with a nonprofit
<br /> organization, as defined by the Internal Revenue Code Section 501(c)(3), if such
<br /> educational institution grants college credit for coursework successfully completed
<br /> through the educational program, or an approved branch campus of a foreign degree-
<br /> granting institution in compliance with Chapter 28B.90 RCW, and in accordance with
<br /> RCW 82.04.4332 or defined as a degree-granting institution under RCW 288.85.010(3)
<br /> and accredited by an accrediting association recognized by the United States Secretary of
<br /> Education, and offering to students an educational program of a general academic nature
<br /> or those institutions which are not operated for profit and which are privately endowed
<br /> under a deed of trust to offer instruction in trade, industry, and agriculture, but not
<br /> including specialty schools, business colleges, other trade schools, or similar institutions.
<br /> Value of Products.
<br /> 1. The value of products, including by-products, extracted or manufactured, shall be
<br /> determined by the gross proceeds derived from the sale thereof whether such sale is at
<br /> wholesale or at retail, to which shall be added all subsidies and bonuses received from the
<br /> purchaser or from any other person with respect to the extraction, manufacture, or sale of
<br /> such products or by-products by the seller.
<br /> Page 33 of 56
<br />
|