Laserfiche WebLink
(v) Landscape maintenance and horticultural services but excluding (i) <br /> horticultural services provided to farmers and (ii) pruning, trimming, repairing, <br /> removing, and clearing of trees and brush near electric transmission or <br /> distribution lines or equipment, if performed by or at the direction of an electric <br /> utility; <br /> (vi) Service charges associated with selling tickets to professional sporting events; <br /> (vii) Guided tours and guided charters; and <br /> (viii)The following personal services: physical fitness services, tanning salon <br /> services, tattoo parlor services, steam bath services, Turkish bath services, escort <br /> services, and dating services. <br /> (f) The renting or leasing of tangible personal property to consumers and the rental of <br /> equipment with an operator. <br /> (g) The providing of competitive telephone service to consumers, as defined in RCW <br /> 82.04.065. <br /> (h) The sale of canned software regardless of the method of delivery to the end user,but <br /> not the sale of custom software, customization of canned software, or the sale of retained <br /> rights. <br /> (i)The sale of or charge made for "Public road construction." <br /> (j) The sale of or charge made for "Government contracting," and any sales to any <br /> government entity. <br /> (3)Notwithstanding subsections (1) and (2), "sale at retail" or "retail sale "does not <br /> include: <br /> (a) a sale to a person who presents a resale certificate under RCW 82.04.470 and who: <br /> (i) Purchases tangible personal property in the regular course of business for the purpose <br /> of resale without intervening use by such person; or <br /> (ii) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or <br /> personal property of or for consumers, if such tangible personal property becomes an <br /> ingredient or component of such real or personal property without intervening use by <br /> such person; or <br /> (iii) Purchases for the purpose of consuming the property purchased in producing for sale <br /> a new article of tangible personal property or substance, of which such property becomes <br /> an ingredient or component or is a chemical used in processing, when the primary <br /> purpose of such chemical is to create a chemical reaction directly through contact with an <br /> ingredient of a new article being produced for sale; or <br /> (iv) Purchases for the purpose of consuming the property purchased in producing <br /> ferrosilicon which is subsequently used in producing magnesium for sale, if the primary <br /> 13 <br />