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<br /> 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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