2005 Washington Revised Code RCW 82.14.020: Definitions — Where retail sale occurs. (Contingent expiration date.)

For purposes of this chapter:

     (1) A retail sale consisting solely of the sale of tangible personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the consumer;

     (2) A retail sale consisting essentially of the performance of personal, business, or professional services shall be deemed to have occurred at the place at which such services were primarily performed, except that for the performance of a tow truck service, as defined in RCW 46.55.010, the retail sale shall be deemed to have occurred at the place of business of the operator of the tow truck service;

     (3) A retail sale consisting of the rental of tangible personal property shall be deemed to have occurred (a) in the case of a rental involving periodic rental payments, at the place of primary use by the lessee during the period covered by each payment, or (b) in all other cases, at the place of first use by the lessee;

     (4) A retail sale within the scope of RCW 82.04.050(2), and a retail sale of taxable personal property to be installed by the seller shall be deemed to have occurred at the place where the labor and services involved were primarily performed;

     (5)(a) A retail sale consisting of the providing to a consumer of telephone service, as defined in RCW 82.04.065, other than a sale of tangible personal property under subsection (1) of this section or a rental of tangible personal property under subsection (3) of this section or a sale of mobile telecommunications services, shall be deemed to have occurred at the situs of the telephone or other instrument through which the telephone service is rendered;

     (b) A retail sale consisting of the providing of telecommunications services shall be sourced in accordance with RCW 82.32.520;

     (6) A retail sale of linen and uniform supply services is deemed to occur as provided in RCW 82.08.0202;

     (7) A retail sale consisting of an extended warranty shall be deemed to have occurred at the business location of the seller if the extended warranty is received by the purchaser at that location. If an extended warranty is not received by the purchaser at the business location of the seller, a retail sale of an extended warranty shall be deemed to have occurred at the location where receipt by the buyer occurs;

     (8) "City" means a city or town;

     (9) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, shall have full force and effect with respect to taxes imposed under authority of this chapter;

     (10) "Taxable event" shall mean any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended: PROVIDED, HOWEVER, That the term shall not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended;

     (11) "Treasurer or other legal depository" shall mean the treasurer or legal depository of a county or city.

[2005 c 514 § 111; 2003 c 168 § 502. Prior: 2002 c 367 § 6; 2002 c 67 § 7; 2001 c 186 § 3; 1997 c 201 § 1; 1983 2nd ex.s. c 3 § 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.]

Effective date -- 2005 c 514: See note following RCW 83.100.230.      Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.      Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.      Severability -- Effective date -- 2002 c 367: See notes following RCW 82.04.060.      Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See notes following RCW 82.04.530.      Finding -- Purpose -- Effective date -- 2001 c 186: See notes following RCW 82.08.0202.      Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.      Intent -- Severability -- Effective date -- 1981 c 144: See notes following RCW 82.16.010. RCW 82.14.020 For purposes of this chapter:      (1) A retail sale consisting solely of the sale of tangible personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the consumer;      (2) A retail sale consisting essentially of the performance of personal, business, or professional services shall be deemed to have occurred at the place at which such services were primarily performed, except that for the performance of a tow truck service, as defined in RCW 46.55.010, the retail sale shall be deemed to have occurred at the place of business of the operator of the tow truck service;      (3) A retail sale consisting of the rental of tangible personal property shall be deemed to have occurred (a) in the case of a rental involving periodic rental payments, at the primary place of use by the lessee during the period covered by each payment, or (b) in all other cases, at the place of first use by the lessee;      (4) A retail sale within the scope of RCW 82.04.050(2), and a retail sale of taxable personal property to be installed by the seller shall be deemed to have occurred at the place where the labor and services involved were primarily performed;      (5) A retail sale consisting of the providing of telecommunications services shall be sourced in accordance with RCW 82.32.520;      (6) A retail sale of linen and uniform supply services is deemed to occur as provided in RCW 82.08.0202;      (7) A retail sale consisting of an extended warranty shall be deemed to have occurred at the business location of the seller if the extended warranty is received by the purchaser at that location. If an extended warranty is not received by the purchaser at the business location of the seller, a retail sale of an extended warranty shall be deemed to have occurred at the location where receipt by the buyer occurs;      (8) "City" means a city or town;      (9) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, shall have full force and effect with respect to taxes imposed under authority of this chapter;      (10) "Taxable event" shall mean any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended: PROVIDED, HOWEVER, That the term shall not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended;      (11) "Treasurer or other legal depository" shall mean the treasurer or legal depository of a county or city. [2005 c 514 § 112; 2003 c 168 § 503; 2002 c 367 § 6; 2001 c 186 § 3; 1997 c 201 § 1; 1983 2nd ex.s. c 3 § 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.] Notes: 83.100.230.      Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.      Part headings not law -- 2003 c 168: See note following RCW 82.08.010.      Severability -- Effective date -- 2002 c 367: See notes following RCW 82.04.060.      Finding -- Purpose -- Effective date -- 2001 c 186: See notes following RCW 82.08.0202.      Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.      Intent -- Severability -- Effective date -- 1981 c 144: See notes following RCW 82.16.010.