Computer software. — Washington Code § 84.36.600

Washington Code § 84.36.600 — Computer software.. Reproduced from the official Revised Code of Washington, with a citation summary, verification link, and related provisions.

§ 84.36.600. 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.
[ 1991 sp.s. c 29 s 3.]

Notes

Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.

Source: official Washington text · Last verified 2026-08-27

At a glance

  • Citation: Revised Code of Washington § 84.36.600
  • Jurisdiction: Washington
  • Code: Revised Code of Washington
  • Subject: Computer software.
  • Text: transcribed from the official source (verify below)

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