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<br /> of laundry service to nonprofit health care facilities, and excluding services rendered in
<br /> respect to live animals,birds and insects;
<br /> b. The constructing,repairing, decorating, or improving of new or existing buildings
<br /> or other structures under,upon, or above real property of or for consumers, including the
<br /> installing or attaching of any article of tangible personal property therein or thereto,
<br /> whether or not such personal property becomes a part of the realty by virtue of
<br /> installation; and shall also include the sale of services or charges made for the clearing of
<br /> land and the moving of earth excepting the mere leveling of land used in commercial
<br /> farming or agriculture;
<br /> c. The charge for labor and services rendered in respect to constructing,repairing, or
<br /> improving any structure upon, above, or under any real property owned by an owner who
<br /> conveys the property by title,possession, or any other means to the person performing
<br /> such construction,repair, or improvement for the purpose of perfonning such
<br /> construction,repair, or improvement and the property is then reconveyed by title,
<br /> possession, or any other means to the original owner;
<br /> d. The sale of or charge made for labor and services rendered in respect to the
<br /> cleaning, fumigating,razing or moving of existing buildings or structures,but shall not
<br /> include the charge made for janitorial services, and for purposes of this section the term
<br /> "janitorial services" shall mean those cleaning and caretaking services ordinarily
<br /> performed by commercial janitor service businesses including,but not limited to,wall
<br /> and window washing,floor cleaning and waxing; and the cleaning in place of rugs,
<br /> drapes and upholstery.The term"janitorial services" does not include painting, papering,
<br /> repairing,furnace or septic tank cleaning, snow removal or sandblasting;
<br /> e. The sale of or charge made for labor and services rendered in respect to
<br /> automobile towing and similar automotive transportation services, but not in respect to
<br /> those required to report and pay taxes under Chapter 82.16 RCW;
<br /> f. The sale of and charge made for the furnishing of lodging and all other services,
<br /> except the provision of telephone business,by a hotel,rooming house,tourist court,
<br /> motel,trailer camp,and the granting of any similar license to use real property, as
<br /> distinguished from the renting or leasing of real property, and it shall be presumed that
<br /> the occupancy of real property for a continuous period of one month or more constitutes a
<br /> rental or lease of real property and not a mere license to use or enjoy the same;
<br /> g. The sale of or charge made for tangible personal property,labor and services to
<br /> persons taxable under subsections (3)(a), (b), (c), (d), (e) and(f) of this definition when
<br /> such sales or charges are for property, labor and services which are used or consumed in
<br /> whole or in part by such persons in the performance of any activity defined as a"sale at
<br /> retail" or"retail sale"even though such property,labor and services may be resold after
<br /> such use or consumption.Nothing contained in this subsection shall be construed to
<br /> modify subsection 1 of this definition and nothing contained in subsection 1 of this
<br /> definition shall be construed to modify this section.
<br /> Pagel g2 of 56
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