These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Computer software.
(1) All custom computer software, except embedded software, is exempt from property taxation.
(2) Retained rights in computer software are exempt from property taxation.
(3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in RCW
84.40.037.
(4) Master or golden copies of computer software are exempt from property taxation.
NOTES:
Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW
84.04.150.