For purposes of this regulation, 830 CMR 64H.1.3, the following terms have the following meanings:
Canned software, see Prewritten Software.
Commissioner, the Commissioner of Revenue or the Commissioner's duly authorized designee.
Computer, an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.
Computer equipment, computer hardware and any software loaded onto the hardware prior to sale.
Computer hardware, the physical components of a computer system.
Computer software, a set of coded instructions designed to cause a computer or automatic data processing hardware to perform a task.
Custom software, a software program prepared to the special order of a customer that is not prewritten software.
Database, a collection of interrelated data in a form capable of being processed by a computer, organized to facilitate efficient and accurate inquiries and updates.
Delivered electronically, delivered to the purchaser by means other than tangible storage media.
Department, the Department of Revenue.
Electronic, relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
Engaged in business in Massachusetts, see, M.G.L. c. 64H, § 1.
Imprinted magnetic media, magnetic media which have computer-readable programs or data imprinted onto them.
Lease, a lease, rental, or any other temporary transfer of possession or control for consideration, regardless of how the transfer is characterized by the parties.
License, the right to use, copy, or access software, regardless of the location or ownership of any server on which the software may be installed. Unlike a lease, a licensing arrangement may or may not be time limited.
Load and Leave, delivery to the purchaser by use of tangible storage media where the tangible storage media is not physically transferred to the purchaser.
Magnetic media, storage media, such as hard disks, floppy disks, diskettes, magnetic tape, cards, bar code, or any similar medium that is computer-readable.
Prewritten computer software (Prewritten software), also known as canned software and standardized software, computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. Where a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; provided, however, that where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute prewritten computer software.
Printed matter, human-readable information reproduced via printing, photocopying, or similar method of reproduction.
Processing of data furnished by customers, the processing of raw data provided by customers into reports delivered in tangible form or delivered electronically that are not or may not be incorporated in reports furnished to other persons.
Program, the complete sequence of computer instructions necessary to solve a problem, including system and application programs and subdivisions such as assemblers, compilers, routines, generators, and utility programs.
Reports of individual information, reports or other information personal and individual in nature that may not be or is not substantially incorporated in reports furnished to any other purchaser, provided via printed matter or other tangible media.
Reports of standard information, reports or other information that are not reports of individual information, provided via printed matter or other tangible media.
Tangible personal property, personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Tangible personal property includes electricity, gas, steam, and prewritten computer software. See M.G.L. c. 64H, § 1.