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<br /> of resale as tangible personal property in the regular
<br /> course of business or for the purpose of consuming
<br /> the property purchased in producing for sale a new
<br /> article of tangible personal property or substance, of
<br /> which such property becomes anidgredient or component
<br /> or is a chemical used in processing, when the primary
<br /> purpose of such chemical is to create a chemical
<br /> reaction directly through contact with an ingredient
<br /> of a new article being produced for sale. The said
<br /> term also means every sale of tangible personal property
<br /> to persons engaged in any business which is taxable
<br /> under Section 3 (e) and Section 3 (f) hereof.
<br /> The term "sale at retail" or "retail sale" shall be
<br /> construed to include the sale of or charge made for
<br /> tangible personal property consumed and/or for labor
<br /> and services rendered in respect to the following:
<br /> (1) the installing, repairing, cleaning, altering, im-
<br /> printing or improving of tangible personal property of
<br /> or for consumers, excluding, however, services rendered
<br /> in respect to live animals, birds and insects; (2) the
<br /> constructing, repairing, decorating or improving of
<br /> new or existing buildings or other structures under,
<br /> upon or above real property of or for consumers, in-
<br /> cluding the installing or attaching of any article of
<br /> tangible personal property therein or thereto, whether
<br /> or not such personal property becomes a part of the
<br /> realty by virtue of installation, and shall also
<br /> include the sale of services or charges made for the
<br /> clearing of land and the moving of earth to the extent
<br /> necessary for such constructing or improving, unless
<br /> the charge therefor is stated separately from other
<br /> charges made in connection with the work performed,
<br /> under such rules as the City Clerk may prescribe.
<br /> The said term shall not include the sale of or
<br /> charge made for labor and services rendered in respect
<br /> to the mere cleaning, fumigating, razing, or moving of
<br /> existing buildings or structures, or the building,
<br /> repairing or improving of any publicly owned street,
<br /> place, road, highway, bridge or trestle which is used
<br /> or to be used primarily for foot or vehicular traffic,
<br /> nor shall it include sales of feed, seed, fertilizer,
<br /> and spray materials to persons for the purpose of
<br /> producing for sale any agricultural product whatsoever,
<br /> including milk, eggs, wool, fur, meat, honey or other
<br /> substances obtained from animals, birds, or insects.
<br /> SALE AT (e) The term "sale at wholesale" or
<br /> WHOLESALE "wholesale sale" means any sale of
<br /> tangible personal property and any sale of or charge
<br /> made for labor and services rendered in respect to
<br /> real or personal property, which is not a sale at
<br /> retail.
<br /> GROSS PRO- (f) The term "gross proceeds of sales"
<br /> CEEDS OF means the value proceeding or
<br /> SALES accruing from the sale of tangible
<br /> personal property and/or for services rendered without
<br /> any deduction on account of the cost of property sold,
<br /> the cost of materials used, labor costs, interest,
<br /> discount paid, delivery costs, taxes, or any other
<br /> expense whatsoever paid or accrued and without any
<br /> deduction on account of losses.
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