Sale at retail definition

Sale at retail or "retail sale" means the act or attempted act of selling, bartering, exchanging, or

Sale at retail or "retail sale" means every sale of tangible

Sale at retail or "retail sale" means the act or attempted act of selling, bartering, exchanging, or otherwise disposing of a motor vehicle to a buyer for his personal use and not for resale.

Examples of Sale at retail in a sentence

• Sale at retail does not include specific charges for technical support or for adapting or modifying prewritten, standard, or canned computer software programs to a purchaser’s needs or equipment if those charges are separately stated and identified.

• Sale at retail does not include computer software originally designed for the exclusive use and special needs of the purchaser.

• Sale at retail includes black and white or full color process separation elements, an audiotape reproduction, or a videotape reproduction.

• Sale at retail of building materials, or of industrial equipment or machinery; H.

• South Carolina Code §12-36-110 defines the term “retail sale” to mean in part: Sale at retail and retail sale mean all sales of tangible personal property except those defined as wholesale sales.

More Definitions of Sale at retail

Sale at retail means any transfer of the ownership of or

Sale at retail or "retail sale" means a sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent.

Sale at retail means the transmitting, supplying or furnishing of telecommunications and all services and equipment provided in connection therewith for a consideration, to persons other than the Federal and State governments, and State universities created by statute and other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries for their use or consumption and not for resale.

Sale at retail or “retail sale” means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who:

Sale at retail means any transfer of the ownership of or title to tangible personal property to a purchaser, for the purpose of use, and not for the purpose of resale in any form as tangible personal property to the extent not first subjected to a use for which it was purchased, for a valuable consideration: Provided that the property purchased is deemed to be purchased for the purpose of resale, despite first being used, to the extent to which it is resold as an ingredient of an intentionally produced product or by-product of manufacturing. For this purpose, slag produced as an incident to manufacturing pig iron or steel and sold is considered to be an intentionally produced by-product of manufacturing. "Sale at retail" includes any such transfer made for resale unless made in compliance with Section 2c of the Retailers' Occupation Tax Act, as incorporated by reference into Section 12 of this Act. Transactions whereby the possession of the property is transferred but the seller retains the title as security for payment of the selling price are sales.

Sale at retail means any sale of gas by a retailer to a Person for use or consumption, and not for resale. For this purpose, the term “retailer” means any Person engaged in the business of distributing, supplying, furnishing or selling gas.

Sale at retail or “retail sale” also means every sale of tangible personal property to persons engaged in any business activity which is taxable under .050(1)(g).