ID H0529

Clarifies that "remotely accessed computer software" means software accessed over the internet, private or public networks, or wireless media where the user has only a license, lease, subscription, service agreement, or other similar right to use or access the software.

Exempts four categories of computer software from sales and use tax: custom computer programs, electronically delivered software, remotely accessed software, and software delivered by the load and leave method where no tangible property is transferred to the user.

Defines "custom computer program" as software written or prepared exclusively for a customer, excluding prewritten or "canned" programs held for general or repeated sale, lease, or license.

Defines "application software accessed over the internet or through wireless media" as software accessed from a seller-maintained location that is not loaded at the user's location, but excludes such software if primarily for entertainment use or if comparable software is offered for sale in storage media or electronic download.

Applies the amendments retroactively to January 1, 2013 and declares an emergency for immediate implementation.