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. 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
<br /> a chemical used in processing a new product when the primary purpose of such chemical
<br /> is 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
<br /> 3.24.050(A)(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
<br /> professional service defined as a retail sale in subsection C of this section, other than for
<br /> resale in the regular course 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;
<br /> 7. Any person who is an owner, lessee or has the right of possession to or an
<br /> easement in real property which is being constructed, repaired, decorated, improved, or
<br /> otherwise altered by a person engaged in business;
<br /> 8. Any person who is an owner, lessee, or has the right of possession to personal
<br /> property which is being constructed, repaired, improved, cleaned, imprinted, or otherwise
<br /> altered by a person engaged in business;
<br /> 9. Any person engaged in"government contracting." Any such person shall be a
<br /> consumer within the meaning of this subsection in respect to tangible personal property
<br /> incorporated into, installed in, or attached to such building or other structure by such
<br /> person.
<br /> Nothing contained in this or any other subsection of this section shall be construed to
<br /> modify any other definition of"consumer."
<br /> "Delivery" means the transfer of possession of tangible personal property between the
<br /> seller and the buyer or the buyer's representative. Delivery to an employee of a buyer is
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