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FIN 2018-08-21 Item 2A - Discussion - Business and Occupation (B&O) Tax Revenue
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FIN 2018-08-21 Item 2A - Discussion - Business and Occupation (B&O) Tax Revenue
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1/14/2021 12:12:57 PM
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Council Committees
Committees Date (mm/dd/yy)
08/21/18
Committee Name
Finance 2017-2020
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Agenda Packet
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upon, or above real property of or for the United States, any instrumentality <br />thereof, or a county or city housing authority created pursuant to chapter 35.82 <br />RCW, including the installing, or attaching of any article of tangible personal <br />property therein or thereto, whether or not such personal property becomes a <br />part of the realty by virtue of installation (government contracting). <br />9. "Sale at retail" or "retail sale" shall not include the sale of services or charges <br />made for the clearing of land and the moving of earth of or for the United <br />States, any instrumentality thereof, or a county or city housing authority. Nor <br />shall the term include the sale of services or charges made for cleaning up for <br />the United States, or its instrumentalities, radioactive waste and other <br />byproducts of weapons production and nuclear research and development. <br />10. "Sale at retail" or "retail sale" shall not include the sale of or charge made for <br />labor and services rendered for environmental remedial action. <br />11. "Sale at retail" or "retail sale" shall also include the following sales to <br />consumers of digital goods, digital codes, and digital automated services: <br />(a) Sales in which the seller has granted the purchaser the right of <br />permanent use; <br />(b) Sales in which the seller has granted the purchaser a right of use <br />that is less than permanent; <br />(c) Sales in which the purchaser is not obligated to make continued <br />payment as a condition of the sale; and <br />(d) Sales in which the purchaser is obligated to make continued <br />payment as a condition of the sale. <br />A retail sale of digital goods, digital codes, or digital automated services under <br />this subsection [insert reference to section 5(11)] includes any services provided <br />by the seller exclusively in connection with the digital goods, digital codes, or <br />digital automated services, whether or not a separate charge is made for such <br />services. <br />For purposes of this subsection, "permanent" means perpetual or for an <br />indefinite or unspecified length of time. A right of permanent use is presumed <br />to have been granted unless the agreement between the seller and the <br />purchaser specifies or the circumstances surrounding the transaction suggest <br />or indicate that the right to use terminates on the occurrence of a condition <br />subsequent. <br />12. "Sale at retail" or "retail sale" shall also include the installing, repairing, altering, <br />or improving of digital goods for consumers. <br />V. "Sale at wholesale," "wholesale sale." "Sale at wholesale" or "wholesale sale" <br />means any sale of tangible personal property, digital goods, digital codes, digital <br />automated services, prewritten computer software, or services described in [insert <br />reference to "sale at retail" section 5(b)(i)], which is not a retail sale, and any <br />charge made for labor and services rendered for persons who are not consumers, <br />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 <br />20 Draft B&O Ordinance <br />Page 12 of 23 <br />
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