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"Retail service" shall include the sale of or charge made for personal, business, or
<br /> professional services including amounts designated as interest, rents, fees, admission, and
<br /> other service 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, pool,
<br /> billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows, basketball,
<br /> racquet ball, handball, squash, tennis, batting cages, day trips for sightseeing purposes,
<br /> and others, when provided to consumers. "Amusement and recreation services" also
<br /> include the provision of related facilities such as basketball courts, tennis courts, handball
<br /> courts, swimming pools, and charges made for providing the opportunity to dance. The
<br /> term "amusement and recreation services" does not include instructional lessons to learn
<br /> a particular activity such 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 excluding (a) horticultural
<br /> services provided to farmers, and (b) pruning, trimming, repairing, removing, and
<br /> clearing of trees and brush near electric transmission or distribution lines or equipment, if
<br /> performed by or at the direction of an electric utility;
<br /> 6. Service charges associated with tickets to professional sporting events; and
<br /> 7. The following personal services: physical fitness services, tanning salon services,
<br /> tattoo parlor services, steam bath services, Turkish bath services, escort services, and
<br /> dating services;
<br /> 8. The term shall also include the renting or leasing of tangible personal property to
<br /> consumers and the rental of equipment with an operator.
<br /> "Retailing" means the activity of engaging in making sales at retail and is reported
<br /> under the retailing classification.
<br /> "Royalties" means compensation for the use of intangible property, such as copyrights,
<br /> patents, licenses, franchises, trademarks, trade 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 possession of property
<br /> for a valuable consideration and includes any activity classified as a"sale at retail" or
<br /> "retail sale." It includes renting or leasing, conditional sale contracts, leases with option
<br /> to purchase, and 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 of the purchase
<br /> price. It also includes the furnishing of food, drink, or meals for compensation whether
<br /> consumed upon the premises or not.
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