Laserfiche WebLink
<br />ORDINANCE Page 2 of 9 <br /> <br />ingredient or component or is a chemical used in processing, when the primary purpose of <br />such chemical is to create a chemical reaction directly through contact with an ingredient of <br />a new article being produced for sale; or <br />(d) Purchases for the purpose of consuming the property purchased in producing ferrosilicon <br />which is subsequently used in producing magnesium for sale, if the primary purpose of such <br />property is to create a chemical reaction directly through contact with an ingredient of <br />ferrosilicon; or <br />(e) Purchases for the purpose of providing the property to consumers as part of competitive <br />telephone service, as defined in RCW 82.04.065; or The term shall include every sale of <br />tangible personal property which is used or consumed or to be used or consumed in the <br />performance of any activity classified as a “sale at retail” or “retail sale” even though such <br />property is resold or utilized as provided in (a), (b), (c), (d), or (e) of this subsection following <br />such use. <br />(f) Purchases for the purpose of satisfying the person's obligations under an extended warranty <br />as defined in subsection (8)(7) of this definition, if such tangible personal property replaces <br />or becomes an ingredient or component of property covered by the extended warranty <br />without intervening use by such person. <br /> <br />The term shall include every sale of tangible personal property which is used or consumed or to be used <br />or consumed in the performance of any activity classified as a “sale at retail” or “retail sale” even though <br />such property is resold or utilized as provided in (a), (b), (c), (d), (e), or (f) of this subsection following <br />such use. <br /> <br />The term also means every sale of tangible personal property to persons engaged in any business that is <br />taxable under RCW 82.04.280(1)(a), (b), and (g), 82.04,290, and 82.04.2908. <br /> <br />(2) “Sale at retail” or “retail sale” also means every sale of tangible personal property to persons <br />engaged in any business activity which is taxable under Section 3.24.050(A)(7). <br /> <br />(3) The term "sale at retail" or "retail sale" includes the sale of or charge made for personal, business, or <br />professional services including amounts designated as interest, rents, fees, admission, and other <br />service emoluments however designated, received by persons engaging in the following business <br />activities: <br />(a) Information technology training services, technical support, and other services including, <br />but not limited to, assisting with network operations and support, help desk services, in- <br />person training related to hardware or software, network system support services, data <br />entry services, and data processing services; or <br />(b) Custom website development services. For the purposes of this subsection (3), "website <br />development services" means the design, development, and support of a website provided <br />by a website developer to a customer; or