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5 <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 <br /> ight-ofway 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,unproved,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 defmition'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 <br /> considered delivery to the buyer. Transfer of possession of tangible personal property <br /> occurs when the buyer or the buyer's representative first takes physical control of the <br /> property or exercises dominion and control over the property. "Dominion and control" <br /> means the buyer has the ability to put the property to the buyer's own purposes. It means <br /> the buyer or the buyer's representative has made the fmal decision to accept or reject the <br /> property, and the seller has no further right to possession of the property and the buyer <br /> has no right to return the property to the seller, other than under a warranty contract. A <br /> Page /43o4f 56 <br />