Page:United States Statutes at Large Volume 63 Part 1.djvu/151

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63 STAT.] 81ST CONG. , 1 ST SESS.-CH. 146-MAY 27, 1949 113 word "food" shall not include spiritous or malt liquors, beer, and any other beverages such as are ordinarily dispensed at bars and soda fountains or in connection therewith. SEC. 108. "Gross receipts" means the total amount of the sales prices "Gross receipts." of the retail sales of vendors, valued in money, whether received in money or otherwise. SEC. 109. "Person" includes an individual, partnership, society, club, "Person." association, joint-stock company, corporation, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit. SEC. 110. "Purchaser" includes a person who purchases property or "Puchaser." to whom are rendered services, receipts from which are taxable under this title. SEC. 111. "Purchaser's certificate" means a certificate signed by a Pt"haser's crtifi- purchaser and in such form as the Assessor shall prescribe, stating the purpose to which the purchaser intends to put the subject of the sale, or the status or character of the purchaser. SEC. 112. "Retailer" includes- "Retailer." (a) every person engaged in the business of making sales at retail; (b) every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others; (c) every person engaged in the business of making sales for storage, use, or other consumption, or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. SEC. 113. "Retail establishment" means any premises in which the "Retail establish- business of selling tangible personal property is conducted or in or from which any retail sales are made. SEC. 114. (a) "Retail sale" and "sale at retail" mean the sale in atsre sale"; "sale any quantity or quantities of any tangible personal property or service taxable under the terms of this title. Said term shall mean all sales of tangible personal property to any person for any purpose other than those in which the purpose of the purchaser is to resell the property so transferred in the form in which the same is, or is to be, received by him, or to use or incorporate the property so transferred as a material or part of other tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining. For the purpose of the tax imposed by this title, these terms shall include but shall not be limited to the following: (1) The sale for consumption of any meals, food or drink, or other tangible personal property for a consideration, at any restaurant, hotel, drug store, club, resort, or other place at which meals, food, drink, or other tangible personal property are sold. (2) Any production, fabrication, or printing of tangible personal property on special order for a consideration. (3) The sale or charges for any room or rooms, lodgings, or accom- modations furnished to transients by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accom- modations are regularly furnished to transients for a consideration. (4) The sale of natural or artificial gas, oil, electricity, solid fuel, or steam, when made to any purchaser for purposes other than resale or for use in manufacturing, assembling, processing, or refining. (5) The sale of material used in the construction, and of materials used in the repair or alteration, of real property, which materials, upon completion of such construction, alterations, or repairs, become 81939--50 - -PT . I- --8