California Revenue and Taxation Code

§ 6010.9

RTC § 6010.9 Effective Sep 22, 1982Div. 2 · Part 1 · Ch. 1

Statute text

“Sale” and “purchase,” for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a consideration of title or possession, of a custom computer program, other than a basic operational program (as defined in Section 995.2), either in the form of written procedures or in the form of storage media on which, or in which, the program is recorded, or any required documentation or manuals designed to facilitate the use of the custom computer program so transferred. As used in this section:

(a)“Storage media” includes punched cards, tapes, discs, diskettes, or drums on which computer programs may be embodied or stored.

(b)“Computer” does not include tape-controlled automatic drilling, milling, or other manufacturing machinery or equipment.

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Legislative history

Added by Stats. 1982, Ch. 1274, Sec. 2. Effective September 22, 1982.