Rev. & Tax. Code, § 6010.9 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 6010.9

Verbatim from the official edition

Not yet in force

Amended by Stats. 2026, Ch. 23, Sec. 8. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.

(a) “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 custom computer software, other than a basic operational program, either in the form of written procedures or in the form of tangible storage media on which, or in which, the custom computer software is recorded, or any required documentation or manuals designed to facilitate the use of the custom computer software so transferred.

(b) As used in this section:

(1) “Basic operational program” has the meaning defined in Section 995.2.

(2) “Computer” means an electronic device, including word processing equipment, that is programmable and includes a processor (CPU) and internal memory.

(3) “Computer software” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

(4) (A) “Custom computer software” means computer software prepared to the special order of a single customer and includes those services represented by separately stated charges for modifications to existing prewritten computer software that are prepared to the special order of the customer.

(B) “Custom computer software” does not include prewritten computer software that is held or existing for general or repeated sale or lease, even if the prewritten computer software was initially developed on a custom basis or for in-house use. Modification to existing prewritten computer software to meet the customer’s needs is custom computer software only to the extent of the modification.

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“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.

(c) “Computer program” means the complete plan for the solution of a problem, such as the complete sequence of automatic data-processing equipment instructions necessary to solve a problem and includes both systems and application programs and subdivisions, such as assemblers, compilers, routines, generators, and utility programs.

(d) “Custom computer program” means a computer program prepared to the special order of the customer and includes those services represented by separately stated charges for modifications to an existing prewritten program which are prepared to the special order of the customer. The term does not include a “canned” or prewritten computer program which is held or existing for general or repeated sale or lease, even if the prewritten or “canned” program was initially developed on a custom basis or for in-house use. Modification to an existing prewritten program to meet the customer’s needs is custom computer programming only to the extent of the modification.

Notes and commentary — not statutory text

History

Added by Stats. 1982, Ch. 1274, Sec. 2. Effective September 22, 1982. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.

History (not yet in force)

Amended by Stats. 2026, Ch. 23, Sec. 8. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=6010.9.
Text hash: sha256 65a0d5c2b6e31f57ec6f85785eee95f127b1eae1c7c63a348d06ec57f2526c28
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, § 995.2Printed as Section 995.2

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 6010.9. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 6016.1Printed as Section 6010.9

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.