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2012/12/05 Council Agenda Packet
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2012/12/05 Council Agenda Packet
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Council Agenda Packet
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12/5/2012
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5 <br /> be construed to modify subsection 1 of this definition and nothing contained in <br /> subsection 1 of this definition shall be construed to modify this section. <br /> 4. "Sale at retail"or"retail sale"shall also include the providing of competitive <br /> telephone service to consumers,as defined in RCW 82.04.065. <br /> 5.a. "Sale at retail"or"retail sale" shall also include the sale of canned prewritten <br /> software other than a sale to a person who presents a resale certificate under RCW <br /> 82.04.470,regardless of the method of delivery to'the end user, but shall.For purposes of <br /> this subsection(5)(a)the sale of the sale of prewritten computer software includes the <br /> sale of or charge made for a key or an enabling or activation code,where the key or code <br /> is required to activate prewritten computer software and put the software into use. There <br /> is no separate sale of the key or code from the prewritten computer software,regardless <br /> of how the sale may be characterized by the vendor or by the purchaser. <br /> The term"sale at retail"or"retail sale"does not include the sale of or charge made for: <br /> i. custom Custom software=or <br /> ii. the-The customization of canned prewritten software. <br /> b.i. The term also includes the charge made to consumers for the right to access and <br /> use prewritten computer software, where possession of the software is maintained by the <br /> seller or a third party,regardless of whether the charge for the service is on a per use, per <br /> user,per license, subscription,or some other basis. <br /> ii.A. The service described in(b)(i)of this subsection(5)includes the right to access <br /> and use prewritten software to perform data processing. <br /> B. For purposes of this subsection(b)(ii)"data processing"means the systematic <br /> performance of operations on data to extract the required information in an appropriate <br /> form or to convert the data to usable information. Data processing includes check <br /> processing, image processing,form processing, survey processing,payroll processing, <br /> claim processing, and similar activities. <br /> 6. "Sale at retail"or"retail sale"shall also include the sale of or charge made for <br /> labor and services rendered in respect to the building,repairing,or improving of any <br /> street,place,road,highway, easement,right-of-way,mass public transportation terminal <br /> or parking facility, bridge,tunnel, or trestle which is owned by a municipal corporation or <br /> political subdivision of the state,the state of Washington, or by the United States and <br /> which is used or to be used primarily for foot or vehicular traffic including mass <br /> transportation vehicles of any kind(public road construction). <br /> 7. "Sale at retail"or"retail sale"shall also include the sale of or charge made for an <br /> extended warranty to a consumer.For purposes of this subsection, "extended warranty" <br /> means an agreement for a specified duration to perform the replacement or repair of <br /> tangible personal property at no additional charge or a reduced charge for tangible <br /> personal property, labor, or both,or to provide indemnification for the replacement or <br /> repair of tangible personal property,based on the occurrence of specified events.The <br /> team"extended warranty" does not include an agreement, otherwise meeting the <br /> Page JO gf 56 <br />
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