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5 <br /> 4. "Sale at retail"or"retail sale"shall also include the providing of competitive <br /> telephone service to consumers, as defined in RCW 82.04.065. <br /> 5. "Sale at retail"or"retail sale"shall also include the sale of canned software other <br /> than a sale to a person who presents a resale certificate under RCW 82.04.470,regardless <br /> of the method of delivery to the.end user,but shall not include custom software or the <br /> customization of canned software. <br /> 6. "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 building,repairing,or improving of any <br /> street,place,road,highway, easement, right-of-way,mass public transportation terminal <br /> or parking facility,bridge,tunnel, or trestle which is owned by a municipal corporation or <br /> political subdivision of the state,the state of Washington, or by the United States and <br /> which is used or to be used primarily for foot or vehicular trafffc including mass <br /> transportation vehicles of any kind(public road construction). <br /> 7. "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 /> 8. "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 /> 9. "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 /> "Sale at wholesale"or"wholesale sale"means any sale of tangible personal property <br /> which is not a retail sale,and any charge made for labor and services rendered for <br /> persons who are not consumers,in respect to real or personal property and retail services, <br /> if such charge is expressly defined as a retail sale or retail service when rendered to or for <br /> consumers. Sale at wholesale also includes the sale of telephone business to another <br /> telecommunications company as defined in RCW 80.04.010 for the purpose of resale, as <br /> contemplated by RCW 35.21.715. <br /> Services,Personal Services. • <br /> Page 1dgf56 <br />