|
such additional product was an expected or intended result of the
<br /> extracting or manufacturing activities.
<br /> "Public road construction" means the building, repairing, or improving
<br /> of any street, place, road, highway, easement, right-of-way, mass public
<br /> transportation terminal or parking facility, bridge, tunnel, or trestle which
<br /> is owned by a municipal corporation or political subdivision of the state or
<br /> by the United States and which is used or to be used primarily for foot or
<br /> vehicular traffic including mass transportation vehicles of any kind.
<br /> "Retailing." "Retailing" means the activity of engaging in making sales
<br /> at retail and is reported under the retailing classification.
<br /> "Retail Service." "Retail service" shall include the sale of or charge
<br /> made for personal, business, or professional services including amounts
<br /> designated as interest, rents, fees, admission, and other service
<br /> emoluments however designated, received by persons engaging in the
<br /> following business activities:
<br /> (1) Amusement and recreation services including but not limited to golf,
<br /> pool, billiards, skating, bowling, swimming, bungee jumping, ski lifts and
<br /> tows, basketball, racquet ball, handball, squash, tennis, batting cages,
<br /> day trips for sightseeing purposes, and others, when provided to
<br /> consumers. "Amusement and recreation services" also include the
<br /> provision of related facilities such as basketball courts, tennis courts,
<br /> handball courts, swimming pools, and charges made for providing the
<br /> opportunity to dance. The term "amusement and recreation services"
<br /> does not include instructional lessons to learn a particular activity such
<br /> as tennis lessons, swimming lessons, or archery lessons.
<br /> (2)Abstract, title insurance, and escrow services;
<br /> (3) Credit bureau services;
<br /> (4)Automobile parking and storage garage services;
<br /> (5) Landscape maintenance and horticultural services but
<br /> excluding (i) horticultural services provided to farmers and (ii) pruning,
<br /> trimming, repairing, removing, and clearing of trees and brush near
<br /> electric transmission or distribution lines or equipment, if performed by or
<br /> at the direction of an electric utility;
<br /> (6) Service charges associated with tickets to professional
<br /> sporting events; and
<br /> (7) The following personal services:. Physical fitness services,
<br /> tanning salon services, tattoo parlor services, steam bath services,
<br /> Turkish bath services, escort services, and dating services.
<br /> (8) The term shall also include the renting or leasing of tangible
<br /> personal property to consumers and the rental of equipment with an
<br /> operator.
<br /> "Royalties" means compensation for the use of intangible property,
<br /> such as copyrights, patents, licenses, franchises, trademarks, trade
<br /> names, and similar items.
<br /> C. Definitions, S—W.
<br /> Sale, Casual or Isolated Sale.
<br /> 1. "Sale" means any transfer of the ownership of, title to, or
<br /> possession of property for a valuable consideration and includes any
<br /> activity classified as a "sale at retail" or"retail sale." It includes renting or
<br /> leasing, conditional sale contracts, leases with option to purchase, and
<br /> any contract under which possession of the property is given to the
<br /> purchaser but title is retained by the vendor as security for the payment
<br /> of the purchase price. It also includes the furnishing of food, drink, or
<br /> meals for compensation whether consumed upon the premises or not.
<br /> 9
<br />
|