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Are Spreadsheets Software or Data?

ideveroux asks: "I have started a company which designs Excel Workbooks to duplicate paperwork required for Bingo Halls in Mississippi. In all my years of experience, I have never considered a spreadsheet itself as software, only Excel. However, the Mississippi Gaming Commission has gotten itself into my business and is trying to require me to license my company with them ($10,000.00 and government involvement) because any 'software' sold to bingo's have to be licensed by them. What is your take? Are the workbooks software by themselves? As a startup with no venture capital, I haven't the resources to secure an attorney, nor pay their extortion money. Thanks for your input." Spreadsheets have always existed in this grey area because they mix functionality with data. This issue has grown more tricky over the years as in-spreadsheet macros become more and more complex. I don't think of spreadsheet files as software, because you can't edit or execute a saved spreadsheet without it's associated application. However some can say that anything that implements an algorithm qualifies for term. What are your thoughts on the subject?

4 of 86 comments (clear)

  1. Gaming Commission by BodyByHostess · · Score: 2, Interesting

    I'll stay away from the tech aspects of this, but lookin into the positives. As one who lives in Nevada, the State Gaming Commission here is very paranoid about anything that goes on to make sure things stay fair and legal, they even regulate the chips that go inside Slot Machines. What happens if something in your spreadsheets would allow bingo operators to skim money (gameing is permitted for the tax revenues it generates not so you can have fun), or lie about the percentage of funds being returned to players as prizes (something you might want to know about). Just the opposite, by having a registered known working version they can than compare the version in use by someone running bingo games. If they find a discrepency they can use that to prosecute or at least start an audit. Part of it may be to insure your stuff doesn't deviate from accepted accounting practices. On the positive side if you sign up your become an authorized vendor giving you an edge over some other newbie !

  2. Get a lawyer by coyote-san · · Score: 4, Interesting
    Get a local lawyer with some knowledge about the field. This is one of those questions where what we think doesn't matter - it will all down to local statutory and case law.


    That said, two questions stand out to me:

    • Is "software" even legally defined in the State of Mississippi? It's possible that "software" is either undefined, or it's defined in some archaic fashion. E.g., are you providing your spreadsheet via a stack of EBCDIC encoded punch cards containing Fortran or COBOL source code?


      On the flip side, it's possible that you're dead in the water because the good people of the great state of Mississippi have already decided that Excel spreadsheets shall be considered software, not data.

    • Has Microsoft paid the $10,000 fee for their license? Or $100,000, if you treat the OS, browser and Office components as separate programs? What about the other utility software? If they haven't, and the statute or regulations don't provide for exceptions, then this is preferential enforcement and that should raise some eyebrows. But then again, you're trying to sell something that's specific to Bingo halls operating in Mississippi, not a general tool.

    --
    For every complex problem there is an answer that is clear, simple, and wrong. -- H L Mencken
  3. Interesting by fizban · · Score: 2, Interesting

    Many people here have said that a spreadsheet, even one with macros, is *not* software because you can't load it up in the computer's memory and run it like a program.

    So, does that mean that any *interepreted language* can also be considered non-software because it can't run without its associated application?

    If not, then if your spreadsheet has functions or macros in it that manipulate the data, then I think you have to call it software. If it's *just* data, then you shouldn't call it software.

    I think you have to look at the "intention" of the item. If it's intended to be run by something, then it is software, otherwise it isn't.

    --

    +1 Insightful, -1 Troll. What can I say, I'm an Insightful Troll.

  4. Well said. What about "free" software? by Bob_Robertson · · Score: 3, Interesting

    No different than "The Mark Of The Beast", this is yet another example of exclusionary practices by licensing boards. This is the evil of licensure, of restricting an individuals libery not because of their actions, but only because someone has the authority to create the restriction.

    It's their rule, they win. Pay the money, or get out.

    Which leads me to wonder, what about the use of other software? If they have a Windows PC, does Microsoft have such a license?

    Just wondering how obviously hypocritical they licensing board is.

    Bob-

    --
    The Ludwig von Mises Institute. The reasoning individuals economics