406 LAWS OF MARYLAND. [CH. 188

ascribed to them by this Section, except where the context
clearly indicates a different meaning:

(a) "Person" means any individual, firm, partnership,
association, corporation, trustee, receiver, fiduciary or any
other group or combination acting as a unit, and the plural
as well as the singular number.

(b) The word "business" includes all activities or acts
engaged in or caused to be engaged in by any person with
the object of gain, profit, benefit or advantage, either direct
or indirect, through the sale of goods, wares, merchandise
or other tangible personal property to the ultimate consum-
er, user, customer or patron.

(c) The word "sale" means any transfer of the owner-
ship or title of tangible personal property to the consumer
for use and not for purposes of resale for a monetary con-
sideration. Transactions whereby title to property is ulti-
mately to pass and whether such transactions are called
leases, sales or by any other name, and whether the posses-
sion is delivered to the purchaser or is retained by the
vendor, shall be deemed "sales. "

(d) The word "vendor" means any person who engages
in the business of selling at retail tangible personal proper-
ty subject to the tax imposed by this Act, whether such
person is a manufacturer, producer, wholesaler, jobber or
retailer.

(e) The word "price" means the price to the ultimate
consumer or user without any deductions on account of the
cost of the property sold, the cost of materials used, losses
or any other expense whatsoever. In the case of sales in
which the consideration is paid or to be paid partly in money
and partly in other tangible personal property, the price
shall be only that part paid and to be paid in money.

(f) The word "Comptroller" means the Comptroller of
the State of Maryland.

(g) The word "consumer" means the purchaser at final
sale or the user of any tangible personal property subject
to the tax imposed by this Act.

(h) The words "tangible personal property" shall not
include gas, (artificial or natural) electricity, water or
steam.

72-B. For the privilege of engaging in the business of
selling tangible personal property at retail, there is hereby
imposed upon every person engaging in such business a
license fee or tax, in addition to all other fees or taxes im-
posed by law, at the rate of one per centum of the gross