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5 <br /> meats or any other agricultural product that is raised,caught, produced,or manufactured <br /> by such persons. <br /> 3. Athletic Exhibitions.This chapter shall not apply to any person in respect to the <br /> business of conducting boxing contests and sparring or wrestling matches and exhibitions <br /> for the conduct of which a license must be secured from the State Boxing Commission. <br /> 4. Racing.This chapter shall not apply to any person in respect to the business of <br /> conducting race meets for the conduct of which a license must be secured from the <br /> Washington State Horse Racing Commission. <br /> 5. Ride Sharing.This chapter does not apply to any funds received in the course of <br /> commuter ride sharing or ride sharing for persons with special transportation needs in <br /> accordance with RCW 46.74.010. <br /> 6. Employees. <br /> a. This chapter shall not apply to any person in respect to his or her employment in <br /> the capacity as an employee or servant as distinguished from that of an independent <br /> contractor.For the purposes of this section,the definition of employee shall include those <br /> persons that are defined in Section 3121(d)(3)(B) of the Internal Revenue Code of 1986, <br /> as amended through January 1, 1991. <br /> b. A booth renter,as defined by RCW 18.16.020,is an independent contractor for <br /> purposes of this chapter. <br /> 7. Amounts Derived from Sale of Real Estate. This chapter shall not apply to gross <br /> proceeds derived from the sale of real estate.This,however, shall not be construed to <br /> allow an exemption of amounts received as commissions from the sale of real estate,nor <br /> as fees,handling charges, discounts, interest or similar financial charges resulting from, <br /> or relating to,real estate transactions. <br /> 8. Mortgage Brokers' Third Party Provider Services Trust Accounts. This chapter <br /> shall not apply to amounts received from trust accounts to mortgage brokers for the <br /> payment of third-party costs if the accounts are operated in a manner consistent with <br /> RCW 19.146.050 and any rules adopted by the director of financial institutions. <br /> 9. Amounts Derived from Manufacturing, Selling or Distributing Motor Vehicle <br /> Fuel. This chapter shall not apply to the manufacturing, selling,or distributing of motor <br /> vehicle fuel,as the term"motor vehicle fuel"is defined in RCW 82.3 6.010 and exempt <br /> under RCW 82.36.440;provided,that any fuel not subjected to the state fuel excise tax, <br /> or any other applicable deduction or exemption,will be taxable under this chapter. <br /> 10. Amounts Derived from Liquor,and the Sale or Distribution of Liquor. This <br /> chapter shall not apply to liquor as defined in RCW 66.04.010(15) and exempt in RCW <br /> 66.08.120. <br /> 11. Casual and Isolated Sales. This chapter shall not apply to the gross proceeds <br /> derived from casual or isolated sales. <br /> 12. Accommodation Sales.This chapter shall not apply to sales for resale by persons <br /> regularly engaged in the business of making retail sales of the type of property so sold to <br /> 131 <br /> Pape 46 of 56 <br />