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Sale at retail—Public road construction

Seattle Mun. Code § 5.30.460
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5.30.460 - Sale at retail—Public road construction "Sale at retail" or "retail sale" shall also include the sale of or charge made for labor and services rendered in respect to 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, 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. (Public road construction). ([Renumbered from 5.30.050.B.7]; Ord. 127353, § 1, 2025 [numbering update]; Ord. 125211, § 2, 2016 [style update]; Ord. 121679, § 6, 2004; Ord. 121266, § 15, 2003.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IGERE_CH5.30DE_5.30.460SAREUBROCOFetched: 11/1/2026

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5.30.460 | Corpus