A master license is a legal agreement that grants permission to use a specific recording of a song. It is an agreement between a music user and the owner of a copyrighted sound recording that grants permission to use the sound recording. The permission is also called a master lease or master rights. Master licenses are custom-negotiated directly with the copyright holder upfront and can be quite complex. Obtaining a master license typically involves contacting the owner of the sound recording and negotiating the terms of the license agreement. Master licenses are used between the owner of a sound recording or a piece of music and the producer of a film or other creative work. The master license handles the copyright of the audio recording. The license is required for all businesses that have employees, earn $12,000 gross annual income, collect sales tax, or are involved in specialty foods in Washington state.

In summary, a master license is a legal agreement that grants permission to use a specific recording of a song, and it is required for businesses in Washington state that meet certain criteria.