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Q. "Quarterly period" means a three month period <br /> beginning with the first day of July, October, <br /> January and March and including the last day of <br /> the next succeeding three month period. <br /> R. "Sale" means any transfer of the ownership of, <br /> title to, or possession of property for a valuable <br /> consideration and includes any activity classified <br /> as a "sale at retail" or "retail sales" under this <br /> section. It includes conditional sale contracts, <br /> leases with option to purchase, and any other <br /> contract under which possession of the property is <br /> given to the purchaser but title is retained by <br /> the vendor as security for the payment of the <br /> purchase price. It shall also be construed to <br /> include the furnishing of food, drink, or meals <br /> for compensation whether consumed upon the <br /> premises or not. "Casual or isolated sale" means <br /> a sale made by a person who is not engaged in the <br /> business of selling the type of property involved. <br /> S. "Sale at retail" or "retail sale" . <br /> (1) "Sale at retail" or "retail sale" means <br /> every sale of tangible personal property <br /> (including articles produced, fabricated or <br /> imprinted) other than a sale to one who <br /> purchases for the purpose of resale as <br /> tangible personal property in the regular <br /> course of business or for the purpose of <br /> consuming the property purchased in producing <br /> for sale a new article of tangible personal <br /> property or substance, of which such property <br /> becomes an ingredient or component or is a <br /> chemical used in processing, when the primary <br /> purpose of such chemical is to create a <br /> chemical reaction directly through contact <br /> with an ingredient of a new article being <br /> produced for sale. The said term also means <br /> every sale of tangible personal property to <br /> persons engaged in any business which is <br /> taxable under Section 4 (E) and (F) . <br /> (2) The term "sale at retail" or "retail <br /> sale" shall be construed to include the sale <br /> or charge made for tangible personal property <br /> consumed and/or for labor and services <br /> rendered in respect to the following: (a) the <br /> installing, repairing, cleaning, altering, <br /> imprinting or improving of tangible personal <br /> property of or for consumers, excluding, <br /> however, services rendered in respect to live <br /> animals, birds and insects; (b) the <br /> constructing, repairing, decorating or <br /> 5 <br />