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"Retailing" means the activity of engaging in making sales at retail and is
<br /> reported under the retailing classification.
<br /> "Retail service" shall include the sale of or charge made for personal, business,
<br /> or professional services including amounts designated as interest, rents, fees,
<br /> admission, and other service emoluments, however designated, received by
<br /> persons engaging in the following business activities:
<br /> 1. Amusement and recreation services including but not limited to golf, pool,
<br /> billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows,
<br /> basketball, racquet ball, handball, squash, tennis, batting cages, day trips for
<br /> sightseeing purposes, and others, when provided to consumers. "Amusement
<br /> and recreation services" also include the provision of related facilities such as
<br /> basketball courts, tennis courts, handball courts, swimming pools, and charges
<br /> made for providing the opportunity to dance. The term "amusement and
<br /> recreation services" does not include instructional lessons to learn a particular
<br /> activity such as tennis lessons, swimming lessons, or archery lessons;
<br /> 2. Abstract, title insurance, and escrow services;
<br /> 3. Credit bureau services;
<br /> 4. Automobile parking and storage garage services;
<br /> 5. Landscape maintenance and horticultural services but excluding (a)
<br /> horticultural services provided to farmers and (b) pruning, trimming, repairing,
<br /> removing, and clearing of trees and brush near electric transmission or
<br /> distribution lines or equipment, if performed by or at the direction of an electric
<br /> utility;
<br /> 6. Service charges associated with tickets to professional sporting events;
<br /> and
<br /> 7. The following personal services: physical fitness services, tanning salon
<br /> services, tattoo parlor services, steam bath services, Turkish bath services,
<br /> escort services, and dating services;
<br /> 8. The term shall also include the renting or leasing of tangible personal
<br /> property to consumers and the rental of equipment with an operator.
<br /> "Royalties" means compensation for the use of intangible property, such as
<br /> copyrights, patents, licenses, franchises, trademarks, trade names, and similar
<br /> items.
<br /> C. Definitions, S—W.
<br /> Sale, Casual or Isolated Sale.
<br /> 1. "Sale" means any transfer of the ownership of, title to, or possession of
<br /> property for a valuable consideration and includes any activity classified as a
<br /> "sale at retail" or "retail sale." It includes renting or leasing, conditional sale
<br /> contracts, leases with option to purchase, and any contract under which
<br /> possession of the property is given to the purchaser but title is retained by the
<br /> vendor as security for the payment of the purchase price. It also includes the
<br /> furnishing of food, drink, or meals for compensation whether consumed upon the
<br /> premises or not.
<br /> 2. "Casual or isolated sale" means a sale made by a person who is not
<br /> engaged in the business of selling the type of property involved on a routine or
<br /> continuous basis.
<br /> Sale at Retail, Retail Sale.
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