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States, any instrumentality thereof, or a county or city housing authority. Nor shall
<br /> the term include the sale of services or charges made for cleaning up for the
<br /> United States, or its instrumentalities, radioactive waste and other byproducts of
<br /> weapons production and nuclear research and development. (This should be
<br /> reported under the service and other classification.)
<br /> 9. "Sale at retail" or "retail sale" shall not include the sale of or charge made
<br /> for labor and services rendered for environmental remedial action as defined in
<br /> RCW 82.04.2635(2). (This should be reported under the service and other
<br /> classification.)
<br /> "Sale at wholesale" or "wholesale sale" means any sale of tangible personal
<br /> property which is not a retail sale, and any charge made for labor and services
<br /> rendered for persons who are not consumers, in respect to real or personal
<br /> property and retail services, if such charge is expressly defined as a retail sale or
<br /> retail service when rendered to or for consumers. Sale at wholesale also includes
<br /> the sale of network telephone service to a telecommunications company as
<br /> defined in RCW 80.04.010 for the purpose of resale, as contemplated by RCW
<br /> 35.21.715.
<br /> Services, Personal Services.
<br /> The term "services" or "personal services," as used herein, refers generally to
<br /> the activity of rendering services as distinct from making sales of tangible
<br /> personal property or of services which have been defined in RCW 82.04.040 and
<br /> 82.04.050 and WAC 458-20-138. Persons performing services or personal
<br /> services include persons rendering professional or personal services to persons
<br /> (as distinguished from services rendered to the personal property of persons)
<br /> such as, but not limited to, this enumeration: accountants, aerial surveyors,
<br /> agents, ambulances, appraisers, architects, assayers, attorneys, automobile
<br /> brokers, barbers, baseball clubs, beauty shop operators, brokers, chemists,
<br /> chiropractors, collection agents, community television antenna owners, court
<br /> reporters, dentists, detectives, doctors, employment agents, engineers,
<br /> financiers, funeral directors, refuse collectors, hospital owners, janitors, kennel
<br /> operators, laboratory operators, landscape architects, lawyers, loan agents, map
<br /> makers, music teachers, oculists, orchestra or band leaders contracting to
<br /> provide musical services, osteopathic physicians, physicians, public accountants,
<br /> public stenographers, real estate agents, school bus operators, school operators,
<br /> sewer services other than collection, warehouse operators who are not subject to
<br /> other specific statutory tax classifications, teachers, theater operators,
<br /> undertakers and veterinarians, and other persons engaging in the business of
<br /> serving persons.
<br /> Persons performing "services" or "personal services" do not include persons
<br /> engaged in the business of cleaning, repairing, improving, etc., the personal
<br /> property of others, such as automobile, house, jewelry, radio, refrigerator and
<br /> machinery repairmen, laundry or dry cleaners. Also not included are certain
<br /> personal and professional services specifically included within the definition of
<br /> the term "sale at retail" in this section, such as amusement and recreation
<br /> businesses of a participatory nature; abstract, title insurance and escrow
<br /> businesses; credit bureau businesses and automobile parking and storage
<br /> garage businesses. Not included are persons who render services to others in
<br /> the capacity of employees as distinguished from independent contractors.
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