Sale at wholesale and wholesale sale
Seattle Mun. Code § 5.30.600
in effect5.30.600 - Sale at wholesale and wholesale sale
"Sale at wholesale" or "wholesale sale" means any sale of tangible personal property, digital goods, digital codes, or digital automated services, prewritten computer software, custom software, customization of prewritten software to a consumer, or services described in subsection 5.30.450.B.1, which is not a retail sale, and any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property and retail services, if such charge is expressly defined as a retail sale or retail service when rendered to or for consumers. Sale at wholesale also includes the sale of telephone business to another telecommunications company for the purpose of resale, as contemplated by RCW 35.21.715.
Notwithstanding the above, "sale at wholesale" or "wholesale sale" shall specifically not include a distribution cooperative's or its distribution affiliate's sales of merchandise to a customer-owner of the distribution cooperative for the customer-owner's resale at retail. A distribution cooperative or a distribution affiliate is taxed on such sales pursuant to subsection 5.45.050.F.
([Renumbered from 5.30.050.C]; Ord. 127353, § 1, 2025; Ord. 125211, § 2, 2016 [cross-reference update]; Ord. 124089, § 6, 2012; Ord. 123704, § 7, 2011 [cross-reference update]; Ord. 122563, § 2, 2007; Ord. 121679, § 6, 2004; Ord. 121266, § 15, 2003; Ord. 120668, § 3, 2001.)
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_5.30.600SAWHWHSAFetched: 11/1/2026