|
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 /> services ordinarily performed by commercial janitor service businesses including,
<br /> but not limited to, wall and window washing, floor cleaning and waxing, and the
<br /> cleaning in place of rugs, drapes and upholstery. The term "janitorial services"
<br /> does not include painting, papering, repairing, furnace or septic tank cleaning,
<br /> snow removal or sandblasting;
<br /> e. The sale of or charge made for labor and services rendered in respect to
<br /> automobile towing and similar automotive transportation services, but not in
<br /> respect to those required to report and pay taxes under Chapter 82.16 RCW;
<br /> f. The sale of and charge made for the furnishing of lodging and all other
<br /> services, except the provision of telephone business, by a hotel, rooming house,
<br /> tourist court, motel, trailer camp, and the granting of any similar license to use
<br /> real property, as distinguished from the renting or leasing of real property, and it
<br /> shall be presumed that the occupancy of real property for a continuous period of
<br /> one month or more constitutes a rental or lease of real property and not a mere
<br /> license to use or enjoy the same;
<br /> g. The sale of or charge made for tangible personal property, labor and
<br /> services to persons taxable under subsections (3)(a), (b), (c), (d), (e) and (f) of
<br /> this definition when such sales or charges are for property, labor and services
<br /> which are used or consumed in whole or in part by such persons in the
<br /> performance of any activity defined as a "sale at retail" or "retail sale" even
<br /> though such property, labor and services may be resold after such use or
<br /> consumption. Nothing contained in this subsection shall be construed to modify
<br /> subsection (1) of this definition and nothing contained in subsection (1) of this
<br /> definition shall be construed to modify this section.
<br /> 4. "Sale at retail" or "retail sale" shall also include the providing of competitive
<br /> telephone service to consumers, as defined in RCW 82.04.065.
<br /> 5. "Sale at retail" or "retail sale" shall also include the sale of canned software
<br /> other than a sale to a person who presents a resale certificate under RCW
<br /> 82.04.470, regardless of the method of delivery to the end user, but shall not
<br /> include custom software or the customization of canned software.
<br /> 6. "Sale at retail" or "retail sale" shall also include the sale of or charge made
<br /> for labor and services rendered in respect to the building, repairing, or improving
<br /> of any street, place, road, highway, easement, right-of-way, mass public
<br /> transportation terminal or parking facility, bridge, tunnel, or trestle which is owned
<br /> by a municipal corporation or political subdivision of the state, the state of
<br /> 25
<br />
|