RCW 82.04.190
"Consumer."
"Consumer" means the following:
(1) Any person who purchases, acquires, owns, holds, or uses
any article of tangible personal property irrespective of the
nature of the person's business and including, among others,
without limiting the scope hereof, persons who install, repair,
clean, alter, improve, construct, or decorate real or personal
property of or for consumers other than for the purpose (a) of
resale as tangible personal property in the regular course of
business or (b) of incorporating such property as an ingredient
or component of real or personal property when installing,
repairing, cleaning, altering, imprinting, improving,
constructing, or decorating such real or personal property of or
for consumers or (c) of consuming such property in producing for
sale a new article of tangible personal property or a new
substance, of which such property becomes an ingredient or
component or as a chemical used in processing, when the primary
purpose of such chemical is to create a chemical reaction
directly through contact with an ingredient of a new article
being produced for sale or (d) of consuming the property
purchased in producing ferrosilicon which is subsequently used in
producing magnesium for sale, if the primary purpose of such
property is to create a chemical reaction directly through
contact with an ingredient of ferrosilicon or (e) of satisfying
the person's obligations under an extended warranty as defined in
RCW 82.04.050(7), if such tangible personal property replaces or
becomes an ingredient or component of property covered by the
extended warranty without intervening use by such person;
(2)(a) Any person engaged in any business activity taxable
under RCW 82.04.290 or 82.04.2908; (b) any person who purchases,
acquires, or uses any competitive telephone service, ancillary
services, or telecommunications service as those terms are
defined in RCW 82.04.065, other than for resale in the regular
course of business; (c) any person who purchases, acquires, or
uses any service defined in RCW 82.04.050(2)(a), other than for
resale in the regular course of business or for the purpose of
satisfying the person's obligations under an extended warranty as
defined in RCW 82.04.050(7); (d) any person who purchases,
acquires, or uses any amusement and recreation service defined in
RCW 82.04.050(3)(a), other than for resale in the regular course
of business; (e) any person who is an end user of software; and
(f) any person who purchases or acquires an extended warranty as
defined in RCW 82.04.050(7) other than for resale in the regular
course of business;
(3) Any person engaged in the business of contracting for
the building, repairing or improving of any street, place, road,
highway, easement, right-of-way, mass public transportation
terminal or parking facility, bridge, tunnel, or trestle which is
owned by a municipal corporation or political subdivision of the
state of Washington or by the United States and which is used or
to be used primarily for foot or vehicular traffic including mass
transportation vehicles of any kind as defined in RCW 82.04.280,
in respect to tangible personal property when such person
incorporates such property as an ingredient or component of such
publicly owned street, place, road, highway, easement,
right-of-way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle by installing, placing or
spreading the property in or upon the right-of-way of such
street, place, road, highway, easement, bridge, tunnel, or
trestle or in or upon the site of such mass public transportation
terminal or parking facility;
(4) Any person who is an owner, lessee or has the right of
possession to or an easement in real property which is being
constructed, repaired, decorated, improved, or otherwise altered
by a person engaged in business, excluding only (a) municipal
corporations or political subdivisions of the state in respect to
labor and services rendered to their real property which is used
or held for public road purposes, and (b) the United States,
instrumentalities thereof, and county and city housing
authorities created pursuant to chapter 35.82 RCW in respect to
labor and services rendered to their real property. Nothing
contained in this or any other subsection of this definition
shall be construed to modify any other definition of "consumer";
(5) Any person who is an owner, lessee, or has the right of
possession to personal property which is being constructed,
repaired, improved, cleaned, imprinted, or otherwise altered by a
person engaged in business;
(6) Any person engaged in the business of constructing,
repairing, decorating, or improving new or existing buildings or
other structures under, upon, or above real property of or for
the United States, any instrumentality thereof, or a county or
city housing authority created pursuant to chapter 35.82 RCW,
including the installing or attaching of any article of tangible
personal property therein or thereto, whether or not such
personal property becomes a part of the realty by virtue of
installation; also, any person engaged in the business of
clearing land and moving earth of or for the United States, any
instrumentality thereof, or a county or city housing authority
created pursuant to chapter 35.82 RCW. Any such person shall be
a consumer within the meaning of this subsection in respect to
tangible personal property incorporated into, installed in, or
attached to such building or other structure by such person,
except that consumer does not include any person engaged in the
business of constructing, repairing, decorating, or improving new
or existing buildings or other structures under, upon, or above
real property of or for the United States, or any instrumentality
thereof, if the investment project would qualify for sales and
use tax deferral under chapter 82.63 RCW if undertaken by a
private entity;
(7) Any person who is a lessor of machinery and equipment,
the rental of which is exempt from the tax imposed by RCW 82.08.020 under RCW 82.08.02565, with respect to the sale of or
charge made for tangible personal property consumed in respect to
repairing the machinery and equipment, if the tangible personal
property has a useful life of less than one year. Nothing
contained in this or any other subsection of this section shall
be construed to modify any other definition of "consumer";
(8) Any person engaged in the business of cleaning up for
the United States, or its instrumentalities, radioactive waste
and other byproducts of weapons production and nuclear research
and development; and
(9) Any person who is an owner, lessee, or has the right of
possession of tangible personal property that, under the terms of
an extended warranty as defined in RCW 82.04.050(7), has been
repaired or is replacement property, but only with respect to the
sale of or charge made for the repairing of the tangible personal
property or the replacement property.
[2007 c 6 § 1008; 2005 c 514 § 103. Prior: 2004 c 174 § 4; 2004 c 2 § 8; 2002 c 367 § 2; prior: 1998 c 332 § 6; 1998 c 308 § 2; prior: 1996 c 173 § 2; 1996 c 148 § 4; 1996 c 112 § 2; 1995 1st sp.s. c 3 § 4; 1986 c 231 § 2; 1985 c 134 § 1; 1983 2nd ex.s. c 3 § 27; 1975 1st ex.s. c 90 § 2; 1971 ex.s. c 299 § 4; 1969 ex.s. c 255 § 4; 1967 ex.s. c 149 § 6; 1965 ex.s. c 173 § 4; 1961 c 15 § 82.04.190; prior: 1959 ex.s. c 3 § 3; 1957 c 279 § 2; 1955 c 389 § 20; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
NOTES:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
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 date -- 2004 c 174: See note following RCW 82.04.2908.
Severability -- Effective date -- 2002 c 367: See notes following RCW 82.04.060.
Findings -- Intent -- Effective date -- 1998 c 332: See notes following RCW 82.04.29001.
Effective dates -- 1998 c 308: See note following RCW 82.04.050.
Findings -- Intent -- 1996 c 173: See note following RCW 82.08.02565.
Severability -- Effective date -- 1996 c 148: See notes following RCW 82.04.050.
Effective date -- 1996 c 112: See note following RCW 82.04.050.
Findings -- Effective date -- 1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Application to preexisting contracts -- 1975 1st ex.s. c 90:See note following RCW 82.12.010.
Effective date -- 1975 1st ex.s. c 90: See note following RCW 82.04.050.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.
Construction -- Severability -- 1969 ex.s. c 255: See notes following RCW 35.58.272.