ID H0598

Amends Idaho Code Section 63-3616 to clarify that certain types of computer software are excluded from sales and use tax, including custom computer programs, electronically delivered software, remotely accessed software, and software delivered by load and leave method.

Defines "remotely accessed computer software" as software accessed over the internet, private or public networks, or wireless media where the user has only a license, lease, subscription, service or other agreement to use or access it.

Establishes that digital music, digital books, digital videos, and digital games are subject to taxation regardless of the delivery method used to transfer title or rights to the user.

Defines "digital videos" to mean prerecorded video products only, excluding live broadcasts, television broadcasts, cable broadcasts, and video conferencing products.

Creates definitions for "custom computer program," "application software accessed over the internet or through wireless media," and clarifies that software modifications qualify as custom programming only when written exclusively for a customer and separately charged.