WM. PRESTON LANE, JR., GOVERNOR. 1671

(1) The consideration received for labor or services
used in installing, applying, remodeling or repairing the
property sold if the consideration for such services is sepa-
rately stated from the consideration received for the tan-
gible personal property in the retail sale.

(2) The consideration received for professional serv-
ices rendered in connection with the sale of any tangible
personal property if the consideration for such services is
separately stated from the consideration received for the
tangible personal property transferred in the retail sale.

(3) The amount paid by any purchaser as, or in the
nature of interest or finance charges on account of credit
extended in connection with the sale of any tangible per-
sonal property if the interest or finance charges are sepa-
rately stated from the consideration received for the tan-
gible personal property transferred in the retail sale.

(4) The amount paid by any purchaser on account of
any bona fide freight, delivery and other transportation
charges in connection with any sale of tangible personal
property if said freight, delivery or other transportation
charges are stated or shown as a separate item from the
price of the tangible personal property transferred in the
retail sale.

(h) "Retail sale" and "Sale at retail" mean all sales of
tangible property whether within or without this State
to any person for the purpose of use, storage or consump-
tion within this State. For the purposes of the tax imposed
by this sub-title, the term "sale at retail" shall include but
shall not be limited to the following:

(1) Any production, fabrication or printing of tangible
personal property on special order for a consideration.

(2) The sale of building materials to contractors,
builders or landowners for use or resale in the form of
real estate.

(3) The sale of natural or artificial gas, oil, electricity,
or steam, when made to any purchaser for purposes other
than resale or for use in manufacturing, assembling, proc-
essing or refining.

(i) "Tangible personal property" means corporal per-
sonal property of any nature.

(j) "Business" means any activity engaged in by any
person or caused to be engaged in by him with the object
of gain, benefit or advantage, either direct or indirect.