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c. Sales in which the purchaser is not obligated to make continued payment as a condition of the sale;
<br /> and
<br /> d. Sales in which the purchaser is obligated to make continued payment as a condition of the sale.
<br /> A retail sale of digital goods, digital codes, or digital automated services under this subsection includes
<br /> any services provided by the seller exclusively in connection with the digital goods, digital codes, or
<br /> digital automated services,whether or not a separate charge is made for such services.
<br /> For purposes of this subsection, "permanent" means perpetual or for an indefinite or unspecified length
<br /> of time. A right of permanent use is presumed to have been granted unless the agreement between the
<br /> seller and the purchaser specifies or the circumstances surrounding the transaction suggest or indicate
<br /> that the right to use terminates on the occurrence of a condition subsequent.
<br /> 12. "Sale at retail" or"retail sale" shall also include the installing, repairing, altering, or improving of
<br /> digital goods for consumers.
<br /> "Sale at wholesale" or"wholesale sale" means any sale of tangible personal property, digital goods,
<br /> digital codes, digital automated services, prewritten computer software, or services described in
<br /> subsection (5)(b)(1) of the definition of"sale at retail" or"retail sale" which is not a retail sale, and any
<br /> charge made for labor and services rendered for persons who are not consumers, in respect to real or
<br /> personal property and retail services, if such charge is expressly defined as a retail sale or retail service
<br /> when rendered to or for consumers. Sale at wholesale also includes the sale of telephone business to
<br /> another telecommunications company as defined in RCW 80.04.010 for the purpose of resale, as
<br /> contemplated by RCW 35.21.715.
<br /> Services, Personal Services.
<br /> The term "services" or"personal services," as used herein, refers generally to the activity of rendering
<br /> services as distinct from making sales of tangible personal property or of services which have been
<br /> defined in RCW 82.04.040 and 82.04.050 and WAC 458-20-138. Persons performing services or personal
<br /> services include persons rendering professional or personal services to persons(as distinguished from
<br /> services rendered to the personal property of persons) such as, but not limited to,this enumeration:
<br /> accountants, aerial surveyors, agents, ambulances, appraisers, architects, assayers, attorneys,
<br /> automobile brokers, barbers, baseball clubs, beauty shop operators, brokers, chemists, chiropractors,
<br /> collection agents, community television antenna owners, court reporters, dentists, detectives, doctors,
<br /> employment agents, engineers, financiers,funeral directors, refuse collectors, hospital owners,janitors,
<br /> kennel operators, laboratory operators, landscape architects, lawyers, loan agents, map makers, music
<br /> teachers, oculists, orchestra or band leaders contracting to provide musical services, osteopathic
<br /> physicians, physicians, public accountants, public stenographers, real estate agents, school bus
<br /> operators, school operators, sewer services other than collection, warehouse operators who are not
<br /> subject to other specific statutory tax classifications, teachers,theater operators, undertakers and
<br /> veterinarians, and other persons engaging in the business of serving persons.
<br /> Persons performing "services" or"personal services" do not include persons engaged in the business of
<br /> cleaning, repairing, improving, etc., the personal property of others, such as automobile, house,jewelry,
<br /> im
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