wa-law.org > bill > 2023-24 > SB 6034 > Original Bill
(1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their 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 a sale to a person who:
This chapter does not apply to amounts received for remittance to a county filing office as either a document filing or recording fee, or both. A person is eligible for the exemption under this section only if the person is primarily engaged in abstract, title insurance, or escrow services and the amounts are separately identified on the invoice.
RCW 82.32.805 and 82.32.808 do not apply to this act.
This act applies prospectively as well as retroactively to disputed assessments pending before the department of revenue, board of tax appeals, or any court of law.