WM. PRESTON LANE, JR., GOVERNOR. 431

exchange or barter, and may be payable immediately, in
the future, or by installments.

(e) "Tangible personal property" means corporeal
personal property of any nature.

(f) "Retail sale" and "sale at retail" mean all sales of
tangible, personal property to any person for any purposes
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 incor-
porate 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 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) The sale for consumption on the premises 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 served to the public.

(2) Any production, fabrication or printing of tangi-
ble personal property on special order for a consideration.

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

(4) 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.

(5) The sale or charges for any room or rooms, lodg-
ings or accommodations furnished by any hotel, inn, tour-
ist camp, tourist cabin or any other place in which rooms,
lodgings or accommodations are regularly furnished to the
public for consideration.

(h) "Food" means cereals and cereal products; milk
and milk products including ice cream; meat and meat
products; fish and fish products; eggs and egg products;
vegetables and vegetable products; fruits, fruit products
and fruit juices; condiments; sugar and sugar prod-
ucts, other than candy and confectionery; coffee and coffee
substitutes; tea; cocoa and cocoa products, other than
candy and confectionery. "Food" shall not include spirit-
ous or malt liquors; beer, soft drinks; and sodas and bev-