63 STAT.] 81ST CONG. , 1ST SESS.-CH. 146-MAY 27, 1949 religious, scientific, charitable, or educational purposes, including hos- pitals, no part of the net earnings of which inures to the benefit of any private shareholder or individual. For the purpose of this title an organization or institution which does not embrace the generally recognized relationship of teacher and student shall be deemed not to be operated for educational purposes. SEC. 119. "Tangible personal property" means corporeal personal property of any nature. SEC. 120. "Tax" means the tax imposed by this title. SEC. 121 . "Taxpayer" means any person required by this title to make returns or to pay the tax imposed by this title. SEC. 122. "Tax year" means the calendar year, or the taxpayer's fiscal year if it be other than the calendar year when such fiscal year is regularly used by the taxpayer for the purpose of reporting District income taxes as the tax period in lieu of the calendar year. SEC. 123. "Vendor" includes a person or retailer selling property or rendering services upon the receipts from which a tax is imposed under this title. SEC. 124 . The foregoing definitions shall be applicable whenever the words defined are used in this title unless otherwise required by' the context. IMPOSITION OF TAX SEC. 125. Beginning on and after the first day of the first month succeeding the sixtieth day after the approval of this Act, for the privilege of selling certain tangible personal property at retail sale and for the privilege of selling certain selected services defined as sales at retail in this title, a tax is hereby imposed upon all vendors at the rate of 2 per centum of the gross receipts of any vendor from the sale of such tangible personal property and services. REIMBURSEMENT FOR THE TAX SEC. 126. Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this title so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in section 127 of this title, for the tax imposed by this title. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recover- able at law in the same manner as other debts. RATE OF TAX TO BE COLLECTED BY VENDOR SEC. 127. For the purpose of collecting his reimbursement as pro- vided in section 126 of this title insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser the following amounts: (a) On each sale where the sales price is from 14 cents to 63 cents, both inclusive, 1 cent; (b) On each sale where the sales price is from 64 cents to $1.13, both inclusive, 2 cents; (c) On each 50 cents of sales price or fraction thereof in excess of $1.13, 1 cent. EXEMPTIONS SEC. 128. Gross receipts from the following sales shall be exempt from the tax imposed by this title: 115 "Tangible personal property. " "Tax." " Taxpayer." "Tax year." "Vendor." Supra.