Laserfiche WebLink
1 <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 28B.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 /> 2. Where such products,including by-products, are extracted or manufactured for <br /> commercial or industrial use; and where such products,including by-products,are <br /> shipped,transported or transferred out of the city, or to another person,without prior sale <br /> or are sold under circumstances such that the gross proceeds from the sale are not <br /> indicative of the true value of the subject matter of the sale;the value shall correspond as <br /> nearly as possible to the gross proceeds from sales in this state of similar products of like <br /> quality and character, and in similar quantities by other taxpayers,plus the amount of <br /> subsidies or bonuses ordinarily payable by the purchaser or by any third person with <br /> respect to the extraction,manufacture,or sale of such products. In the absence of sales of <br /> similar products as a guide to value, such value may be determined upon a cost basis. In <br /> such cases,there shall be included every item of cost attributable to the particular article <br /> Page 16 of 56 <br /> 17 <br />