When a service is performed outside the state on tangible personal property used in Washington the service will become subject to use tax as of June 1, 2002. Such services include installing, repairing, cleaning, altering, imprinting, or improving tangible personal property. With respect to these services, the term “use” means the first act within the state by which a taxpayer takes control, as a consumer, over the article of tangible personal property on which the service was performed. When calculating use tax on these articles, charges for freight, handling, and any other transportation charges paid by the purchaser are to be included in the value of the article. (Final Bill Report for S.B. 6835, April 8, 2002.)