63 STAT.]
81ST CONG. , 1 ST SESS.-CH. 146-MAY 27, 1949
113
word "food" shall not include spiritous or malt liquors, beer, and any
other beverages such as are ordinarily dispensed at bars and soda
fountains or in connection therewith.
SEC. 108. "Gross receipts" means the total amount of the sales prices "Gross receipts."
of the retail sales of vendors, valued in money, whether received in
money or otherwise.
SEC. 109. "Person" includes an individual, partnership, society, club, "Person."
association, joint-stock company, corporation, estate, receiver, trustee,
assignee, or referee, and any other person acting in a fiduciary or
representative capacity, whether appointed by a court or otherwise,
and any combination of individuals acting as a unit.
SEC. 110. "Purchaser" includes a person who purchases property or "Puchaser."
to whom are rendered services, receipts from which are taxable under
this title.
SEC. 111. "Purchaser's certificate" means a certificate signed by a Pt"haser's crtifi-
purchaser and in such form as the Assessor shall prescribe, stating the
purpose to which the purchaser intends to put the subject of the sale,
or the status or character of the purchaser.
SEC. 112. "Retailer" includes-
"Retailer."
(a) every person engaged in the business of making sales at
retail;
(b) every person engaged in the business of making retail sales
at auction of tangible personal property owned by the person or
others;
(c) every person engaged in the business of making sales for
storage, use, or other consumption, or in the business of making
sales at auction of tangible personal property owned by the person
or others for storage, use, or other consumption.
SEC. 113. "Retail establishment" means any premises in which the
"Retail establish-
business of selling tangible personal property is conducted or in or
from which any retail sales are made.
SEC. 114. (a) "Retail sale" and "sale at retail" mean the sale in atsre
sale"; "sale
any quantity or quantities of any tangible personal property or service
taxable under the terms of this title. Said term shall mean all sales
of tangible personal property to any person for any purpose other
than those in which the purpose of the purchaser is to resell the
property so transferred in the form in which the same is, or is to be,
received by him, or to use or incorporate the property so transferred
as a material or part of other tangible personal property to be produced
for sale by manufacturing, assembling, processing, or refining. For
the purpose of the tax imposed by this title, these terms shall include
but shall not be limited to the following:
(1) The sale for consumption of any meals, food or drink, or other
tangible personal property for a consideration, at any restaurant,
hotel, drug store, club, resort, or other place at which meals, food,
drink, or other tangible personal property are sold.
(2) Any production, fabrication, or printing of tangible personal
property on special order for a consideration.
(3) The sale or charges for any room or rooms, lodgings, or accom-
modations furnished to transients by any hotel, inn, tourist camp,
tourist cabin, or any other place in which rooms, lodgings, or accom-
modations are regularly furnished to transients for a consideration.
(4) The sale of natural or artificial gas, oil, electricity, solid fuel,
or steam, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing, or refining.
(5) The sale of material used in the construction, and of materials
used in the repair or alteration, of real property, which materials,
upon completion of such construction, alterations, or repairs, become
81939--50 - -PT . I- --8
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