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Washington, or by the United States and which is used or to be used primarily for
<br /> foot or vehicular traffic including mass transportation vehicles of any kind (public
<br /> road construction).
<br /> 7. "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 constructing, repairing,
<br /> decorating, or improving of new or existing buildings or other structures under,
<br /> upon, or above real property of or for the United States, any instrumentality
<br /> thereof, or a county or city housing authority created pursuant to Chapter 35.82
<br /> RCW, 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 (government contracting).
<br /> 8. "Sale at retail" or "retail sale" shall not include the sale of services or
<br /> charges made for the clearing of land and the moving of earth of or for the United
<br /> 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. (This should
<br /> be reported under the service and other 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 telephone business to another 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,
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