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definition of extended warranty in this subsection, if no separate charge is made for the <br /> agreement and the value of the agreement is included in the sales price of the tangible <br /> personal property covered by the agreement. <br /> 8. "Sale at retail" or "retail sale" shall also include the sale of or charge made for <br /> labor and services rendered in respect to the constructing, repairing, decorating, or <br /> improving of new or existing buildings or other structures under, upon, or above real <br /> property of or for the United States, any instrumentality thereof, or a county or city <br /> housing authority created pursuant to Chapter 35.82 RCW, including the installing, or <br /> attaching of any article of tangible personal property therein or thereto, whether or not <br /> such personal property becomes a part of the realty by virtue of installation (government <br /> contracting). <br /> 9. "Sale at retail" or"retail sale" shall not include the sale of services or charges <br /> made for the clearing of land and the moving of earth of or for the United States, any <br /> instrumentality thereof, or a county or city housing authority. Nor shall the term include <br /> the sale of services or charges made for cleaning up for the United States, or its <br /> instrumentalities, radioactive waste and other by-products of weapons production and <br /> nuclear research and development. (This should be reported under the service and other <br /> classification.) <br /> 10. "Sale at retail" or "retail sale" shall not include the sale of or charge made for <br /> labor and services rendered for environmental remedial action. (This should be reported <br /> under the service and other classification.) <br /> 11. "Sale at retail" or "retail sale" shall also include the following sales to consumers <br /> of digital goods, digital codes, and digital automated services: <br /> a. Sales in which the seller has granted the purchaser the right of permanent use; <br /> b. Sales in which the seller has granted the purchaser a right of use that is less than <br /> permanent; <br /> c. Sales in which the purchaser is not obligated to make continued payment as a <br /> condition of the sale; and <br /> d. Sales in which the purchaser is obligated to make continued payment as a <br /> condition of the sale. <br /> A retail sale of digital goods, digital codes, or digital automated services under this <br /> subsection includes any services provided by the seller exclusively in connection with the <br /> digital goods, digital codes, or digital automated services, whether or not a separate <br /> charge is made for such services. <br /> For purposes of this subsection, "permanent" means perpetual or for an indefinite or <br /> unspecified length of time. A right of permanent use is presumed to have been granted <br /> unless the agreement between the seller and the purchaser specifies or the circumstances <br /> surrounding the transaction suggest or indicate that the right to use terminates on the <br /> occurrence of a condition subsequent. <br /> Page 30 of 56 <br />