Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.027 - COMPUTER EQUIPMENT, SOFTWARE, AND DATA SERVICES

Current through August 31, 2023
Section
				63-3616, Idaho Code
01.
Definitions
. For purposes of
			 this rule, the following terms will have the following meanings: (3-31-22)
a. Canned Software. Canned software is
			 prewritten software which is offered for sale, lease, or use to customers on an
			 off-the-shelf basis with little or no modification at the time of the
			 transaction beyond specifying the parameters needed to make the program run.
			 Evidence of canned software includes the selling, licensing, or leasing of
			 identical software more than once. Software may qualify as custom software for
			 the original buyer, licensee, or lessee, but become canned software when sold
			 to others. Canned software includes program modules which are prewritten and
			 later used as part of a larger computer program. (3-31-22)
b. Computer. A computer is a programmable
			 machine or device having information processing capabilities and includes word,
			 data, and math processing equipment, testing equipment, programmable
			 microprocessors, and any other integrated circuit embedded in manufactured
			 machinery or equipment. (3-31-22)
c. Computer Hardware. Computer hardware is
			 the physical computer assembly and all peripherals, whether attached physically
			 or remotely by any type of network, and includes all equipment, parts and
			 supplies. (3-31-22)
d. Computer
			 Program. A computer program, or simply a program, is a sequence of instructions
			 written for the purpose of performing a specific operation in a computer.
			 (3-31-22)
e. Computer Software.
			 Computer software, or simply software, is defined as any of the following:
			 (3-31-22)
i. A computer program;
			 (3-31-22)
ii. Any part of a
			 computer program; (3-31-22)
iii.
			 Any sequence of instructions that operates automatic data processing equipment;
			 or (3-31-22)
iv. Information stored
			 in an electronic medium. (3-31-22)
f. Custom Software. Custom software is
			 software designed and written by a vendor at the specific request of a client
			 to meet a particular need. Custom software includes software which is created
			 when a user purchases the services of a person to create software which is
			 specialized to meet the user's needs. (3-31-22)
g. Digital Product. See definition for
			 "Information Stored in an Electronic Medium" in Subsection
			 027.01.h. (3-31-22)
h. Information Stored in an Electronic
			 Medium. Any electronic data file other than a computer program which can be
			 contained on and accessed from storage media. The term includes audio and video
			 files and any documents stored in an electronic format. For purposes of this
			 rule, the term is interchangeable with "digital product." (3-31-22)
i. Load and Leave Method. A method of
			 software delivery in which the vendor or an agent of the vendor loads software
			 onto the user's storage media at the user's location but does not transfer
			 storage media containing the software to the user. (3-31-22)
j. Remotely Accessed Computer Software.
			 Computer software that a user accesses over the internet, over private or
			 public networks, or through wireless media, and the user only has the right to
			 use or access the software by means of a license, lease, subscription, service,
			 or other agreement. (3-31-22)
k.
			 Storage Media. Storage media include, but are not limited to, hard disks,
			 optical media discs, diskettes, magnetic tape data storage, solid state drives,
			 and other semiconductor memory chips used for nonvolatile storage of
			 information readable by a computer. (3-31-22)