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12. "Sale at retail" or "retail sale" shall also include the installing, repairing, altering,
<br /> or improving of digital goods for consumers.
<br /> "Sale at wholesale" or "wholesale sale" means any sale of tangible personal property,
<br /> digital goods, digital codes, digital automated services, prewritten computer software, or
<br /> services described in "Sale at retail" or"retail sale" subsection (5)(b)(i), which is not a
<br /> retail sale, and any charge made for labor and services rendered for persons who are not
<br /> consumers, in respect to real or personal property and retail services, if such charge is
<br /> expressly defined as a retail sale or retail service when rendered to or for consumers. Sale
<br /> at wholesale also includes the sale of telephone business to another telecommunications
<br /> company as defined in RCW 80.04.010 for the purpose of resale, as contemplated by
<br /> RCW 35.21.715.
<br /> Services, Personal Services.
<br /> 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.
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