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| Custom Software Taxes . Income received for providing a worker to create custom software (software created for a single customer) or to "customize" pre-written software is taxable as a professional service, subject to the Service and Other Activities B&O tax. Retail sales tax does not apply to such charges. To "customize" pre-written software means any alteration, modification or development of applications using or incorporating pre-written computer software for a specific person. It also includes individualized configuration of software to work with other software and computer hardware, but does not include routine installation of pre-written software.Income received for providing a worker to create custom software (software created for a single customer) or to "customize" pre-written software is taxable as a professional service, subject to the Service and Other Activities B&O tax. Retail sales tax does not apply to such charges. To "customize" pre-written software means any alteration, modification or development of applications using or incorporating pre-written computer software for a specific person. It also includes individualized configuration of software to work with other software and computer hardware, but does not include routine installation of pre-written software. Contact |
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