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clearing of land and the moving of earth excepting the mere leveling of
<br /> land used in commercial farming or agriculture;
<br /> c. The charge for labor and services rendered in respect to
<br /> constructing, repairing, or improving any structure upon, above, or under
<br /> any real property owned by an owner who conveys the property by title,
<br /> possession, or any other means to the person performing such
<br /> construction, repair, or improvement for the purpose of performing such
<br /> construction, repair, or improvement and the property is then reconveyed
<br /> by title, possession, or any other means to the original owner;
<br /> d. The sale of or charge made for labor and services rendered in
<br /> respect to the cleaning, fumigating, razing or moving of existing buildings
<br /> or structures, but shall not include the charge made for janitorial
<br /> services; and for purposes of this section the term "janitorial services"
<br /> shall mean those cleaning and caretaking services ordinarily performed
<br /> by commercial janitor service businesses including, but not limited to,
<br /> wall and window washing, floor cleaning and waxing, and the cleaning in
<br /> place of rugs, drapes and upholstery. The term "janitorial services" does
<br /> not include painting, papering, repairing, furnace or septic tank cleaning,
<br /> snow removal or sandblasting;
<br /> e. The sale of or charge made for labor and services rendered in
<br /> respect to automobile towing and similar automotive transportation
<br /> services, but not in respect to those required to report and pay taxes
<br /> under chapter 82.16 RCW;
<br /> f. The sale of and charge made for the furnishing of lodging and all
<br /> other services, except the provision of network telephone services, by a
<br /> hotel, rooming house, tourist court, motel, trailer camp, and the granting
<br /> of any similar license to use real property, as distinguished from the
<br /> renting or leasing of real property, and it shall be presumed that the
<br /> occupancy of real property for a continuous period of one month or more
<br /> constitutes a rental or lease of real property and not a mere license to
<br /> use or enjoy the same;
<br /> g. The sale of or charge made for tangible personal property, labor
<br /> and services to persons taxable under subsections (2)(c)(i), (ii), (iii), (iv),
<br /> (v) and (vi) of this section when such sales or charges are for property,
<br /> labor and services which are used or consumed in whole or in part by
<br /> such persons in the performance of any activity defined as a "sale at
<br /> retail" or"retail sale" even though such property, labor and services may
<br /> be resold after such use or consumption. Nothing contained in this
<br /> subsection shall be construed to modify subsection (1) of this section
<br /> and nothing contained in subsection (1) of this section shall be construed
<br /> to modify this subsection.
<br /> 4. "Sale at retail" or "retail sale" shall also include the providing of
<br /> competitive telephone service to consumers, as defined in RCW
<br /> 82.04.065.
<br /> 5. "Sale at retail" or "retail sale" shall also include the sale of canned
<br /> software other than a sale to a person who presents a resale certificate
<br /> under RCW 82.04.470, regardless of the method of delivery to the end
<br /> user, but shall not include custom software or the customization of
<br /> canned software.
<br /> 6. "Sale at retail" or "retail sale" shall also include the sale of or
<br /> charge made for labor and services rendered in respect to the building,
<br /> repairing, or improving of any street, place, road, highway, easement,
<br /> right of way, mass public transportation terminal or parking facility,
<br /> bridge, tunnel, or trestle which is owned by a municipal corporation or
<br /> political subdivision of the state, the State of Washington, or by the
<br /> United States and which is used or to be used primarily for foot or
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