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c. Purchases for the purpose of consuming the property purchased in <br /> producing for sale a new article of tangible personal property or substance, of <br /> which such property becomes an ingredient or component or is a chemical used <br /> in processing, when the primary purpose of such chemical is to create a chemical <br /> reaction directly through contact with an ingredient of a new article being <br /> produced for sale; or <br /> d. Purchases for the purpose of consuming the property purchased in <br /> producing ferrosilicon which is subsequently used in producing magnesium for <br /> sale, if the primary purpose of such property is to create a chemical reaction <br /> directly through contact with an ingredient of ferrosilicon; or <br /> e. Purchases for the purpose of providing the property to consumers as part <br /> of competitive telephone service, as defined in RCW 82.04.065. The term shall <br /> include every sale of tangible personal property which is used or consumed or to <br /> be used or consumed in the performance of any activity classified as a "sale at <br /> retail" or "retail sale" even though such property is resold or utilized as provided <br /> in subsection (1)(a), (b), (c), (d), or (e) of this definition following such use. <br /> 2. "Sale at retail" or "retail sale" also means every sale of tangible personal <br /> property to persons engaged in any business taxable under Section <br /> 3.24.050(A)(7). <br /> 3. "Sale at retail" or "retail sale" shall include the sale of or charge made for <br /> tangible personal property consumed and/or labor and services rendered in <br /> respect to the following: <br /> a. The installing, repairing, cleaning, altering, imprinting, or improving of <br /> tangible personal property of or for consumers, including charges made for the <br /> mere use of facilities in respect thereto, but excluding charges made for the use <br /> 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 <br /> the tenants thereof, and also excluding sales of laundry service to nonprofit <br /> health care facilities, and excluding services rendered in respect to live animals, <br /> birds and insects; <br /> b. The constructing, repairing, decorating, or improving of new or existing <br /> buildings or other structures under, upon, or above real property of or for <br /> consumers, including the installing or attaching of any article of tangible personal <br /> property therein or thereto, whether or not such personal property becomes a <br /> part of the realty by virtue of installation; and shall also include the sale of <br /> services or charges made for the clearing of land and the moving of earth <br /> excepting the mere leveling of land used in commercial farming or agriculture; <br /> c. The charge for labor and services rendered in respect to constructing, <br /> repairing, or improving any structure upon, above, or under any real property <br /> owned by an owner who conveys the property by title, possession, or any other <br /> means to the person performing such construction, repair, or improvement for the <br /> purpose of performing such construction, repair, or improvement and the <br /> property is then reconveyed by title, possession, or any other means to the <br /> original owner; <br /> d. The sale of or charge made for labor and services rendered in respect to <br /> the cleaning, fumigating, razing or moving of existing buildings or structures, but <br /> shall not include the charge made for janitorial services, and for purposes of this <br /> section the term "janitorial services" shall mean those cleaning and caretaking <br /> 10 <br />