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vehicular traffic including mass transportation vehicles of any kind.
<br /> (Public road construction)
<br /> 7. "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
<br /> constructing, repairing, decorating, or improving of new or existing
<br /> buildings or other structures under, upon, or above real property of or for
<br /> the United States, any instrumentality thereof, or a county or city housing
<br /> authority created pursuant to chapter 35.82 RCW, including the
<br /> installing, or attaching of any article of tangible personal property therein
<br /> or thereto, whether or not such personal property becomes a part of the
<br /> realty by virtue of installation (government contracting).
<br /> 8. "Sale at retail"or"retail sale" shall not include the sale of services or
<br /> charges made for the clearing of land and the moving of earth of or for
<br /> the United States, any instrumentality thereof, or a county or city housing
<br /> authority. Nor shall the term include the sale of services or charges made
<br /> for cleaning up for the United States, or its instrumentalities, radioactive
<br /> waste and other By-products of weapons production and nuclear
<br /> research and development. (This should be reported under the service
<br /> and other classification.)
<br /> 9. "Sale at retail" or`retail sale" shall not include the sale of or charge
<br /> made for labor and services rendered for environmental remedial action
<br /> as defined in RCW 82.04.2535(2). (This should be reported under the
<br /> service and other classification.)
<br /> "Sale at wholesale," "wholesale sale." "Sale at wholesale" or
<br /> "wholesale sale" means any sale of tangible personal property which is
<br /> not a retail sale, and any charge made for labor and services rendered
<br /> for persons who are not consumers, in respect to real or personal
<br /> property and retail services, if such charge is expressly defined as a
<br /> retail sale or retail service when rendered to or for consumers. Sale at
<br /> wholesale also includes the sale of network telephone service to a
<br /> telecommunications company as defined in RCW 80.04.010 for the
<br /> purpose of resale, as contemplated by RCW 35.21.715.
<br /> "Services", "Personal Services". The term "services" or "personal
<br /> services," as used herein, refers generally to the activity of rendering
<br /> services as distinct from making sales of tangible personal property or of
<br /> services which have been defined in RCW 82.04.040, 82.04.050 and
<br /> WAC 458-20-138. Persons performing services or personal services
<br /> include persons rendering professional or personal services to persons
<br /> (as distinguished from services rendered to the personal property of
<br /> persons) such as, but not limited to this enumeration: accountants, aerial
<br /> surveyors, agents, ambulances, appraisers, architects, assayers,
<br /> attorneys, automobile brokers, barbers, baseball clubs, beauty shop
<br /> operators, brokers, chemists, chiropractors, collection agents, community
<br /> television antenna owners, court reporters, dentists, detectives, doctors,
<br /> employment agents, engineers, financiers, funeral directors, refuse
<br /> collectors, hospital owners, janitors, kennel operators, laboratory
<br /> operators, landscape architects, lawyers, loan agents, map makers,
<br /> music teachers, oculists, orchestra or band leaders contracting to
<br /> provide musical services, osteopathic physicians, physicians, public
<br /> accountants, public stenographers, real estate agents, school bus
<br /> operators, school operators, sewer services other than collection,
<br /> warehouse operators who are not subject to other specific statutory tax
<br /> classifications, teachers, theater operators, undertakers and
<br /> veterinarians, and other persons engaging in the business of serving
<br /> persons.
<br /> Persons performing "services" or "personal services" do not include
<br /> persons engaged in the business of cleaning, repairing, improving, etc.,
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