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2. "Casual or isolated sale" means a sale made by a person who is
<br /> not engaged in the business of selling the type of property involved on a
<br /> routine or continuous basis.
<br /> Sale at Retail, Retail Sale.
<br /> 1. "Sale at retail" or"retail sale" means every sale of tangible personal
<br /> property (including articles produced, fabricated, or imprinted) to all
<br /> persons irrespective of the nature of their business and including, among
<br /> others, without limiting the scope hereof, persons who install, repair,
<br /> clean, alter, improve, construct, or decorate real or personal property of
<br /> or for consumers, other than a sale to a person who presents a resale
<br /> certificate under RCW 82.04.470 and who:
<br /> a. Purchases for the purpose of resale as tangible personal
<br /> property in the regular course of business without intervening use by
<br /> such person; or
<br /> b. Installs, repairs, cleans, alters, imprints, improves, constructs,
<br /> or decorates real or personal property of or for consumers, if such
<br /> tangible personal property becomes an ingredient or component of such
<br /> real or personal property without intervening use by such person; or
<br /> c. Purchases for the purpose of consuming the property
<br /> purchased in producing for sale a new article of tangible personal
<br /> property or substance, of which such property becomes an ingredient or
<br /> component or is a chemical used in processing, when the primary
<br /> purpose. of such chemical is to create a chemical reaction directly
<br /> through contact with an ingredient of a new article being produced for
<br /> sale; or
<br /> d. Purchases for the purpose of consuming the property
<br /> purchased in producing ferrosilicon which is subsequently used in
<br /> producing magnesium for sale, if the primary purpose of such property is
<br /> to create a chemical reaction directly through contact with an ingredient
<br /> of ferrosilicon; or
<br /> e. Purchases for the purpose of providing the property to
<br /> consumers as part of competitive telephone service, as defined in RCW
<br /> 82.04.065. The term shall include every sale of tangible personal
<br /> 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"
<br /> even though such property is resold or utilized as provided in (a), (b), (c),
<br /> (d), or(e) of this subsection following such use.
<br /> 2. "Sale at retail" or "retail sale" also means every sale of tangible
<br /> personal property to persons engaged in any business taxable under
<br /> Section 3.24.050 (G).
<br /> 3. "Sale at retail" or "retail sale" shall include the sale of or charge
<br /> made for tangible personal property consumed and/or labor and services
<br /> rendered in respect to the following:
<br /> a. The installing, repairing, cleaning, altering, imprinting, or improving
<br /> of tangible personal property of or for consumers, including charges
<br /> made for the mere use of facilities in respect thereto, but excluding
<br /> charges made for the use of coin-operated laundry facilities when such
<br /> facilities are situated in an apartment house, rooming house, or mobile
<br /> home park for the exclusive use of the tenants thereof, and also
<br /> excluding sales of laundry service to nonprofit health care facilities, and
<br /> excluding services rendered in respect to live animals, birds and insects;
<br /> b. The constructing, repairing, decorating, or improving of new or
<br /> existing buildings or other structures under, upon, or above real property
<br /> of or for consumers, including the installing or attaching of any article of
<br /> tangible personal property therein or thereto, whether or not such
<br /> personal property becomes a part of the realty by virtue of installation;
<br /> and shall also include the sale of services or charges made for the
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