Sale at retail
Seattle Mun. Code § 5.30.400
in effect5.30.400 - Sale at retail
"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 presents a resale certificate under RCW 82.04.470 and who:
A. Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person; or
B. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or
C. Purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is 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. Purchases for the purpose 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. Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065; or
F. Purchases for the purpose of satisfying the person's obligations under an extended warranty as defined in Section 5.30.480, 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.
The term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the performance of any activity classified as a "sale at retail" or "retail sale" even though such property is resold or utilized as provided in subsection 5.30.400.A, 5.30.400.B, 5.30.400.C, 5.30.400.D, 5.30.400.E, or 5.30.400.F following such use.
([Renumbered from 5.30.050.B.1]; Ord. 127353, § 1, 2025; Ord. 125211, § 2, 2016 [style update]; Ord. 122842, § 5, 2008; 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_5.30.400SAREFetched: 11/1/2026