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8. The term shall also include the renting or leasing of tangible personal property to consumers and <br /> the rental of equipment with an operator. <br /> "Retailing" means the activity of engaging in making sales at retail and is reported under the retailing <br /> classification. <br /> "Royalties" means compensation for the use of intangible property, such as copyrights, patents, <br /> licenses, franchises,trademarks,trade names, and similar items. <br /> C. Definitions, S—W. <br /> Sale, Casual or Isolated Sale. <br /> 1. "Sale" means any transfer of the ownership of,title to, or possession of property for a valuable <br /> consideration and includes any activity classified as a "sale at retail,"of-"retail sale:" Or"retail service." <br /> It includes renting or leasing, conditional sale contracts, leases with option to purchase, and any <br /> contract under which possession of the property is given to the purchaser but title is retained by the <br /> vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or <br /> meals for compensation whether consumed upon the premises or not. <br /> 2. "Casual or isolated sale" means a sale made by a person who is not engaged in the business of <br /> selling the type of property involved on a routine or continuous basis. <br /> Sale at Retail, Retail Sale. <br /> 1. "Sale at retail" or"retail sale" means every sale of tangible personal property(including articles <br /> produced, fabricated, or imprinted)to all persons irrespective of the nature of their business and <br /> including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, <br /> improve, construct, or decorate real or personal property of or for consumers, other than a sale to a <br /> person who presents a resale certificate under RCW 82.04.470 and who: <br /> a. Purchases for the purpose of resale as tangible personal property in the regular course of business <br /> without intervening use by such person; or <br /> b. Installs, repairs, cleans, alters, imprints, improves,constructs, or decorates real or personal property <br /> of or for consumers, if such tangible personal property becomes an ingredient or component of such <br /> real or personal property without intervening use by such person; or <br /> c. Purchases for the purpose of consuming the property purchased in producing for sale a new article <br /> of tangible personal property or substance, of which such property becomes an ingredient or <br /> component or is a chemical used in processing,when the primary purpose of such chemical is to create <br /> a chemical reaction directly through contact with an ingredient of a new article being produced for sale; <br /> or <br /> d. Purchases for the purpose of consuming the property purchased in producing ferrosilicon which is <br /> subsequently used in producing magnesium for sale, if the primary purpose of such property is to create <br /> a chemical reaction directly through contact with an ingredient of ferrosilicon; or <br /> ix 2019 ORDINANCE: Business and Occupation Tax Page 11 of 40 <br />