N.J. Admin. Code § 18:24-25.1A
The following words and terms, as used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.
"Custom software" means computer software created, written, and designed for the exclusive use of a specific purchaser and sold to the purchaser for whom it was designed. The use of development languages or prewritten functions or routines does not necessarily cause computer software, designed for a specific purchaser, to become taxable prewritten computer software.
"Customer support services" means verbal and written computer software advice or guidance (for example, provided via the Internet or telephone).
"Delivered electronically" means delivered from the seller to the purchaser by means other than tangible storage media.
"First available for transmission" means the location from which the computer software originated.
"Installing" computer software means the act of loading an executable file, whether tangible or electronic, containing a prewritten computer software application or program onto a device or equipment. The mere act of electronic delivery does not constitute installation.
"Load-and-leave" is a method of computer software delivery whereby a seller or its representative installs computer software on a purchaser's computer by using a tangible storage medium, which is then removed and not left in the purchaser's possession.
"Modifying" computer software means any action, other than installing or servicing computer software, performed to enhance, improve, or customize computer software, regardless of whether the computer code is changed.
"Prewritten computer software" means any computer software, including prewritten upgrades and updates and combinations of two or more prewritten computer software programs, or prewritten portions thereof, that is not designed and developed to meet the unique requirements of a specific purchaser, and sold to that specific purchaser for the purchaser's exclusive use.
"Servicing" computer software means any action to maintain the compatibility of computer software with other computer hardware and computer software products and performing other corrective services that do not involve changing computer code.
"Software term license" means a transaction in which the purchaser's right to continue to use prewritten computer software is dependent on periodic payments.
"Tangible personal property" means personal property that can be seen, weighed, measured, felt, touched, or in any other way perceived by human senses. It includes prewritten computer software, regardless of whether it is delivered electronically or through tangible storage media.
N.J. Admin. Code § 18:24-25.1A
Renumbered 18:24-25.1 to 18:24-25.1A