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(1) Any use as a consumer;
<br /> (2) Any use in the manufacturing of products including articles, substances or
<br /> commodities; or
<br /> (3) Consigning, shipping or transferring extracted or manufactured products to another
<br /> either without consideration or in the performance of contracts.
<br /> "Consumer." "Consumer" means the following:
<br /> (1) Any person who purchases, acquires, owns, holds, or uses any tangible or intangible
<br /> personal property irrespective of the nature of the person's business and including, among
<br /> others, without limiting the scope hereof, persons who install, repair, clean, alter,
<br /> improve, construct, or decorate real or personal property of or for a consumer other than
<br /> for the purpose of:
<br /> (a) resale as tangible or intangible personal property in the regular course of business;
<br /> (b) incorporating such property as an ingredient or component of real or personal
<br /> property when installing, repairing, cleaning, altering, imprinting, improving,
<br /> constructing, or decorating such real or personal property of or for consumers;
<br /> (c) incorporating such property as an ingredient or component of a new product or as a
<br /> chemical used in processing a new product when the primary purpose of such chemical is
<br /> to create a chemical reaction directly through contact with an ingredient of a new
<br /> product; or
<br /> (d) consuming the property in producing ferrosilicon which is subsequently used in
<br /> producing magnesium for sale, if the primary purpose of such property is to create a
<br /> chemical reaction directly through contact with an ingredient of ferrosilicon;
<br /> (2) Any person engaged in any business activity taxable under section .050 (7);
<br /> (3) Any person who purchases, acquires, or uses any competitive telephone service as
<br /> herein defined, other than for resale in the regular course of business;
<br /> (4) Any person who purchases, acquires, or uses any personal,business, or professional
<br /> service defined as a retail sale in section .030C, other than for resale in the regular course
<br /> of business;
<br /> (5) Any person who is an end user of software;
<br /> (6) Any person engaged in the business of"public road construction" in respect to
<br /> tangible personal property when that person incorporates the tangible personal property
<br /> as an ingredient or component of a publicly-owned street, place, road, highway,
<br /> easement, right-of-way, mass public transportation terminal or parking facility, bridge,
<br /> tunnel, or trestle by installing, placing or spreading the property in or upon the right-of-
<br /> way of a publicly-owned street, place, road, highway, easement, bridge, tunnel, or trestle
<br /> or in or upon the site of a publicly-owned mass public transportation terminal or parking
<br /> facility;
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