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<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
<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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