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<br /> "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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