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1. "Sale at retail" or "retail sale" means every sale of tangible personal
<br /> property (including articles produced, fabricated, or imprinted) to all persons
<br /> irrespective of the nature of their business and including, among others, without
<br /> limiting the scope hereof, persons who install, repair, clean, alter, improve,
<br /> construct, or decorate real or personal property of or for consumers, other than a
<br /> sale to a person who presents a resale certificate under RCW 82.04.470 and
<br /> who:
<br /> a. Purchases for the purpose of resale as tangible personal property in the
<br /> regular course of business without intervening use by such person; or
<br /> b. Installs, repairs, cleans, alters, imprints, improves, constructs, or
<br /> decorates real or personal property of or for consumers, if such tangible personal
<br /> property becomes an ingredient or component of such real or personal property
<br /> without intervening use by such person; or
<br /> 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
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