Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.470 - "Prewritten computer software" construed.

"Prewritten computer software" means computer software, including any prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser, and computer 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. For the purposes of this section:
1. 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.
2. When a person modifies or enhances any computer software of which the person is not the author or creator, that person shall be deemed to be the author or creator only of those modifications or enhancements.
3. Any prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree remains prewritten computer software if that modification or enhancement is designed and developed to the specifications of a specific purchaser, except that the modification or enhancement does not constitute prewritten computer software if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for that modification or enhancement.
(Added to NRS by 2005, 1770)

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