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"Commercial or industrial use" means the following uses of products, including byproducts, by the <br /> extractor or manufacturer thereof: <br /> 1. Any use as a consumer; <br /> 2. The manufacturing of articles, substances or commodities; or <br /> 3. Consigning, shipping or transferring extracted or manufactured products to another either without <br /> consideration or in the performance of contracts. <br /> "Competitive telephone service" means the providing by any person of telecommunications equipment <br /> or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if <br /> the equipment or apparatus is of a type which can be provided by persons that are not subject to <br /> regulation as telephone companies under RCW Title 80 and for which a separate charge is made. <br /> "Consumer" means the following: <br /> 1. Any person who purchases, acquires, owns, holds, or uses any tangible or intangible personal <br /> property irrespective of the nature of the person's business and including, among others, without <br /> limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real <br /> or personal property of or for a consumer other than for the purpose of: <br /> a. Resale as tangible or intangible personal property in the regular course of business; <br /> b. Incorporating such property as an ingredient or component of real or personal property when <br /> installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating such real or <br /> personal property of or for consumers; <br /> c. Incorporating such property as an ingredient or component of a new product or as a chemical used <br /> in processing a new product when the primary purpose of such chemical is to create a chemical reaction <br /> directly through contact with an ingredient of a new product; or <br /> d. Consuming the property in producing ferrosilicon which is subsequently used in producing <br /> magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly <br /> through contact with an ingredient of ferrosilicon; <br /> 2. Any person engaged in any business activity taxable under Section 3.24.050(A)(7); <br /> 3. Any person who purchases, acquires, or uses any competitive telephone service as herein defined, <br /> other than for resale in the regular course of business; <br /> 4. Any person who purchases, acquires, or uses any personal, business, or professional service defined <br /> as a retail sale in subsection C of this section, other than for resale in the regular course of business; <br /> 5. Any person who is an end user of software; <br /> 6. Any person engaged in the business of"public road construction" in respect to tangible personal <br /> property when that person incorporates the tangible personal property as an ingredient or component <br /> of a publicly owned street, place, road, highway, easement, right-of-way, mass public transportation <br /> am <br /> ma 2019 ORDINANCE: Business and Occupation Tax Page 3 of 40 <br />