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Washington Revised Code Title 82. Excise Taxes § 82.04.060. “Sale at wholesale,” “wholesale sale”

Current as of January 01, 2025 | Updated by Findlaw Staff

“Sale at wholesale” or “wholesale sale” means:

(1) Any sale, which is not a sale at retail, of:

(a) Tangible personal property;

(b) Services defined as a retail sale in RCW 82.04.050(2) (a) or (g);

(c) Activities defined as a retail sale in RCW 82.04.050(15);

(d) Prewritten computer software;

(e) Services described in RCW 82.04.050(6)(c);

(f) Extended warranties as defined in RCW 82.04.050(7);

(g) Competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065; or

(h) Digital goods, digital codes, or digital automated services;

(2) Any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge is expressly defined as a retail sale by RCW 82.04.050 when rendered to or for consumers. For the purposes of this subsection (2), “real or personal property” does not include any natural products named in RCW 82.04.100; and

(3) The sale of any service for resale, if the sale is excluded from the definition of “sale at retail” and “retail sale” in RCW 82.04.050(14).

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.04.060. “Sale at wholesale,” “wholesale sale” - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-04-060/

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