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e. Purchases for the purpose of providing the property to consumers as part of competitive telephone
<br /> service, as defined in RCW 82.04.065.The term shall include every sale of tangible personal property
<br /> which is used or consumed or to be used or consumed in the performance of any activity classified as a
<br /> "sale at retail" or"retail sale" even though such property is resold or utilized as provided in- section
<br /> (43(a), (b), (c), (d), or(e) of this subsections following such use.
<br /> f. Purchases for the purpose of satisfying the person's obligations under an extended warranty as
<br /> defined in subsection (7) of this section, if such tangible personal property replaces or becomes an
<br /> ingredient or component of property covered by the extended warranty without intervening use by such
<br /> person.
<br /> 2. "Sale at retail" or"retail sale" also means every sale of tangible personal property to persons
<br /> engaged in any business taxable under Section 3.24.050(1A)(g7).
<br /> 3. "Sale at retail" or"retail sale" shall include the sale of or charge made for tangible personal property
<br /> consumed and/or labor and services rendered in respect to the following:
<br /> a. The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of
<br /> or for consumers, including charges made for the mere use of facilities in respect thereto, but excluding
<br /> charges made for the use of coin-operated laundry facilities when such facilities are situated in an
<br /> apartment house, rooming house, or mobile home park for the exclusive use of the tenants thereof, and
<br /> also excluding sales of laundry service to nonprofit health care facilities, and excluding services rendered
<br /> in respect to live animals, birds and insects;
<br /> b. The constructing, repairing, decorating, or improving of new or existing buildings or other structures
<br /> under, upon, or above real property of or for consumers, including the installing or attaching of any
<br /> article of tangible personal property therein or thereto, whether or not such personal property becomes
<br /> a part of the realty by virtue of installation; and shall also include the sale of services or charges made
<br /> for the clearing of land and the moving of earth excepting the mere leveling of land used in commercial
<br /> farming or agriculture;
<br /> c. The charge for labor and services rendered in respect to constructing, repairing, or improving any
<br /> structure upon, above, or under any real property owned by an owner who conveys the property by
<br /> title, possession, or any other means to the person performing such construction, repair, or
<br /> improvement for the purpose of performing such construction, repair, or improvement and the property
<br /> is then reconveyed by title, possession, or any other means to the original owner;
<br /> d. The sale of or charge made for labor and services rendered in respect to the cleaning, fumigating,
<br /> razing or moving of existing buildings or structures, but shall not include the charge made for janitorial
<br /> services, and for purposes of this section the term "janitorial services" shall mean those cleaning and
<br /> caretaking services ordinarily performed by commercial janitor service businesses including, but not
<br /> limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes
<br /> and upholstery.The term "janitorial services" does not include painting, papering, repairing,furnace or
<br /> septic tank cleaning, snow removal or sandblasting;
<br /> mig 2019 ORDINANCE: Business and Occupation Tax Page 12 of 40
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