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(e) Purchases for the purpose of providing the property to consumers <br />as part of competitive telephone service, as defined in RCW <br />82.04.065. The term shall include every sale of tangible personal <br />property which is used or consumed or to be used or consumed in <br />the performance of any activity classified as a "sale at retail" or <br />"retail sale" even though such property is resold or utilized as <br />provided in (a), (b), (c), (d), or (e) of this subsection following such <br />use <br />(f) Purchases for the purpose of satisfying the person's obligations <br />under an extended warranty as defined in subsection (7) of this <br />section, if such tangible personal property replaces or becomes an <br />ingredient or component of property covered by the extended <br />warranty without intervening use by such person. <br />2. "Sale at retail" or "retail sale" also means every sale of tangible personal <br />property to persons engaged in any business activity which is taxable under this <br />chapter. <br />3. "Sale at retail" or "retail sale" shall include the sale of or charge made for <br />tangible personal property consumed and/or for labor and services rendered in <br />respect to the following: <br />(a) The installing, repairing, cleaning, altering, imprinting, or improving <br />of tangible personal property of or for consumers, including charges <br />made for the mere use of facilities in respect thereto, but excluding <br />charges made for the use of coin -operated laundry facilities when <br />such facilities are situated in an apartment house, rooming house, <br />or mobile home park for the exclusive use of the tenants thereof, <br />and also excluding sales of laundry service to nonprofit health care <br />facilities, and excluding services rendered in respect to live <br />animals, birds and insects; <br />(b) The constructing, repairing, decorating, or improving of new or <br />existing buildings or other structures under, upon, or above real <br />property of or for consumers, including the installing or attaching of <br />any article of tangible personal property therein or thereto, whether <br />or not such personal property becomes a part of the realty by virtue <br />of installation, and shall also include the sale of services or charges <br />made for the clearing of land and the moving of earth excepting the <br />mere leveling of land used in commercial farming or agriculture; <br />(c) The charge for labor and services rendered in respect to <br />constructing, repairing, or improving any structure upon, above, or <br />under any real property owned by an owner who conveys the <br />property by title, possession, or any other means to the person <br />performing such construction, repair, or improvement for the <br />purpose of performing such construction, repair, or improvement <br />and the property is then reconveyed by title, possession, or any <br />other means to the original owner; <br />(d) The sale of or charge made for labor and services rendered in <br />respect to the cleaning, fumigating, razing or moving of existing <br />Draft B&O Ordinance Page 9 of 23 <br />17 <br />