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7. The following personal services: Physical fitness services, tanning salon <br />services, tattoo parlor services, steam bath services, turkish bath services, <br />escort services, and dating services. <br />8. The term shall also include the renting or leasing of tangible personal property <br />to consumers and the rental of equipment with an operator. <br />T. "Sale," "casual or isolated sale." <br />1. "Sale" means any transfer of the ownership of, title to, or possession of, <br />property for a valuable consideration and includes any activity classified as a <br />"sale at retail," "retail sale," or "retail service." It includes renting or leasing, <br />conditional sale contracts, leases with option to purchase, and any contract <br />under which possession of the property is given to the purchaser but title is <br />retained by the vendor as security for the payment of the purchase price. It <br />also includes the furnishing of food, drink, or meals for compensation <br />whether consumed upon the premises or not. <br />2. "Casual or isolated sale" means a sale made by a person who is not engaged <br />in the business of selling the type of property involved on a routine or <br />continuous basis. <br />U. "Sale at retail," "retail sale." <br />1. "Sale at retail" or "retail sale" means every sale of tangible personal property <br />(including articles produced, fabricated, or imprinted) to all persons <br />irrespective of the nature of their business and including, among others, <br />without limiting the scope hereof, persons who install, repair, clean, alter, <br />improve, construct, or decorate real or personal property of or for consumers, <br />other than a sale to a person who presents a resale certificate under RCW <br />82.04.470 and who: <br />(a) Purchases for the purpose of resale as tangible personal property <br />in the regular course of business without intervening use by such <br />person; or <br />(b) Installs, repairs, cleans, alters, imprints, improves, constructs, or <br />decorates real or personal property of or for consumers, if such <br />tangible personal property becomes an ingredient or component of <br />such real or personal property without intervening use by such <br />person; or <br />(c) Purchases for the purpose of consuming the property purchased in <br />producing for sale a new article of tangible personal property or <br />substance, of which such property becomes an ingredient or <br />component or is a chemical used in processing, when the primary <br />purpose of such chemical is to create a chemical reaction directly <br />through contact with an ingredient of a new article being produced <br />for sale; or <br />(d) Purchases for the purpose of consuming the property purchased in <br />producing ferrosilicon which is subsequently used in producing <br />magnesium for sale, if the primary purpose of such property is to <br />create a chemical reaction directly through contact with an <br />ingredient of ferrosilicon; or <br />16 Draft B&O Ordinance <br />Page 8 of 23 <br />