63 STAT.]
81ST CONG., 1ST SESS.- CH. 146-MIAY 27, 1949
(3) 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
real property, regardless of whether or not such real property is to
be sold or resold.
(4) The grant of the right to continuous possession or use of any
article of tangible personal property granted under a lease or contract
if such grant of possession would be taxable if outright sale were
made; in such event such lease or contract shall be considered the
sale of such article and the tax shall be computed and paid by the
vendor upon the rentals paid.
(b) The terms "retail sale", "sale at retail", and "sold at retail" shall
not include the following:
(1) Sales of tickets for admission to places of amusement and
sports.
(2) Sales of transportation and communication services.
(3) Professional, insurance, or personal service transactions which
involve sales as inconsequential elements for which no separate charges
are made.
(4) Sales of tangible personal property which property was pur-
chased or acquired by a nonresident prior to coming into the District
and establishing or maintaining a temporary or permanent residence
in the District. As used in this subsection, the word "residence" means
a place in which to reside and does not mean "domicile".
(5) Sales of tangible personal property which property was pur-
chased or acquired by a nonresident person prior to coming into the
District and establishing or maintaining a business in the District.
(6) The use or storage within the District of tangible personal
property owned and held by a common carrier or sleeping-car com -
pany for use principally without the District in the course of interstate
commerce, or commerce between the District and a State, in or upon,
or as part of, any train, aircraft, or boat.
SEC. 202. "Purchase" and "purchased" shall mean and include-
(a) any transfer, either conditionally or absolutely, of title or
possession or both of the tangible personal property sold at retail;
(b) any acquisition of a license or other authority to use, store,
or consume, the tangible personal property sold at retail;
(c) any sale of services sold at retail.
SEC. 203. "Purchaser" means any person who shall have purchased
tangible personal property or services sold at retail.
SEC. 204. "In the District" and "within the District" mean within
the exterior limits of the District of Columbia and include all territory
within such limits owned by the United States of America.
SEC. 205. "Store" and "storage" mean any keeping or the retention
of possession in the District for any purpose of tangible personal prop-
erty purchased at retail sale.
SEC. 206. "Use" means the exercise by any person within the District
of any right or power over tangible personal property and services
sold at retail, whether purchased within or without the District by a
purchaser from a vendor.
SEC. 207. "Vendor" includes every person or retailer engaging in
business in the District and making sales at retail as defined herein,
whether for immediate or future delivery of the tangible personal
property or performance of the services. When in the opinion of the
Assessor it is necessary for the efficient administration of this title to
regard any salesman, representative, peddler, or canvasser, as the agent
of the dealer, distributor, supervisor, or employer, under whom he
operates or from whom he obtains the tangible personal property sold
or furnishes services, the Assessor may, in his discretion, treat and
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Exemptions.
"Purchase";
"pur-
chased."
"Purchaser."
" In the District";
"within the Dis-
trict."
"Store"; "storage."
"Use."
"Vendor."
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