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<br />ORDINANCE Page 6 of 9 <br /> <br />or by the United States and which is used or to be used primarily for foot or vehicular traffic including <br />mass transportation vehicles of any kind.(Public road construction) <br />(8) “Sale at retail” or “retail sale” shall also include the sale of or charge made for an extended <br />warranty to a consumer. For purposes of this subsection, “extended warranty” means an agreement for <br />a specified duration to perform the replacement or repair of tangible personal property at no additional <br />charge or a reduced charge for tangible personal property, labor, or both, or to provide indemnification <br />for the replacement or repair of tangible personal property, based on the occurrence of specified <br />events. The term “extended warranty” does not include an agreement, otherwise meeting the definition <br />of extended warranty in this subsection, if no separate charge is made for the agreement and the value <br />of the agreement is included in the sales price of the tangible personal property covered by the <br />agreement. <br />(9) “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and services <br />rendered in respect to the constructing, repairing, decorating, or improving of new or existing buildings <br />or other structures under, 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 RCW, including the <br />installing, or attaching of any article of tangible personal property therein or thereto, whether or not <br />such personal property becomes a part of the realty by virtue of installation (government contracting). <br />(10) “Sale at retail” or “retail sale” shall not include the sale of services or charges made for the clearing <br />of land and the moving of earth of or for the United States, any instrumentality thereof, or a county or <br />city housing authority. Nor shall the term include the sale of services or charges made for cleaning up for <br />the United States, or its instrumentalities, radioactive waste and other byproducts of weapons <br />production and nuclear research and development. [This should be reported under the service and <br />other classification.] <br />(11) “Sale at retail” or “retail sale” shall not include the sale of or charge made for labor and services <br />rendered for environmental remedial action. [This should be reported under the service and other <br />classification.] <br />(12) <br />(a) “Sale at retail” or “retail sale” shall also include the following sales to consumers of digital <br />goods, digital codes, and digital automated services: <br />(a1) Sales in which the seller has granted the purchaser the right of permanent use; <br />(b2) Sales in which the seller has granted the purchaser a right of use that is less than <br />permanent; <br />(c3) Sales in which the purchaser is not obligated to make continued payment as a condition of <br />the sale; and <br />(d4) Sales in which the purchaser is obligated to make continued payment as a condition of the <br />sale. <br />(b) A retail sale of digital goods, digital codes, or digital automated services under this <br />subsection 3.24.030(12)5(11) includes any services provided by the seller exclusively in <br />connection with the digital goods, digital codes, or digital automated services, whether or not a <br />separate charge is made for such services.