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The term "services" or "personal services," as used herein, refers generally to the
<br /> activity of rendering services as distinct from making sales of tangible personal property
<br /> or of services which have been defined in RCW 82.04.040 and 82.04.050 and WAC 458-
<br /> 20-138. Persons performing services or personal services include persons rendering
<br /> professional or personal services to persons (as distinguished from services rendered to
<br /> the personal property of persons) such as, but not limited to, this enumeration:
<br /> accountants, aerial surveyors, agents, ambulances, appraisers, architects, assayers,
<br /> attorneys, automobile brokers, barbers, baseball clubs, beauty shop operators, brokers,
<br /> chemists, chiropractors, collection agents, community television antenna owners, court
<br /> reporters, dentists, detectives, doctors, employment agents, engineers, financiers, funeral
<br /> directors, refuse collectors, hospital owners,janitors, kennel operators, laboratory
<br /> operators, landscape architects, lawyers, loan agents, map makers, music teachers,
<br /> oculists, orchestra or band leaders contracting to provide musical services, osteopathic
<br /> physicians, physicians, public accountants, public stenographers, real estate agents,
<br /> school bus operators, school operators, sewer services other than collection, warehouse
<br /> operators who are not subject to other specific statutory tax classifications, teachers,
<br /> theater operators, undertakers and veterinarians, and other persons engaging in the
<br /> business of serving persons.
<br /> Persons performing "services" or"personal services" do not include persons engaged
<br /> in the business of cleaning, repairing, improving, etc., the personal property of others,
<br /> such as automobile, house,jewelry, radio, refrigerator and machinery repairmen, laundry
<br /> or dry cleaners. Also not included are certain personal and professional services
<br /> specifically included within the definition of the term "sale at retail" in this section, such
<br /> as amusement and recreation businesses of a participatory nature; abstract, title insurance
<br /> and escrow businesses; credit bureau businesses and automobile parking and storage
<br /> garage businesses. Not included are persons who render services to others in the capacity
<br /> of employees as distinguished from independent contractors.
<br /> Persons engaged in the business of rendering services to others are taxable under the
<br /> sales of retail services classification upon the gross income of such business under
<br /> Section 3.24.050(A)(6).
<br /> There must be included within gross amounts reported for tax all fees for services
<br /> rendered and all charges recovered for expenses incurred in connection therewith, such as
<br /> transportation costs, hotel, restaurant, telephone, copy, printing, computer time and other
<br /> expenses charged in providing the services.
<br /> [Comment: RCW 35.102.120 requires that the model ordinance include this definition.
<br /> However, no explicit definition will be included in the model ordinance until the RCW
<br /> contains a definition of"service." In the absence of a definition of"service" in state law,
<br /> the city will use the above definition and will tax it under sales of retail services under
<br /> Section 3.24.050(A)(6).]
<br /> Page 14 of 56
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