Creation and distribution of custom software — Customization of prewritten computer software — Taxable services.

RCW 82.04.29001
in effect
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*** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** (1) The creation and distribution of custom software is a service taxable under RCW 82.04.290 (2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software. (2) The customization of prewritten computer software is a service taxable under RCW 82.04.290 (2). (1) The creation and distribution of custom software is a service taxable under RCW 82.04.290 (2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software. (2) The customization of prewritten computer software is a service taxable under RCW 82.04.290 (2).
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.04&full=trueFetched: 6/29/2026

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