THEODORE R. MCKELDIN, GOVERNOR                    289

products, other than candy and confectionery; coffee and coffee subr
stitutes; tea; cocoa and cocoa products, other than candy and con-
fectionery; and all beverages excepting beverages sold in unopened
bottles and excepting alcoholic beverages as defined in Section 2 (a) of
Article 2B.

(h) "Food" as used and defined in this section shall be construed
to include ice when used for household consumption,

(i) "Price" means the aggregate value in money of any thing or
things paid or delivered, or promised to be paid or delivered by a
purchaser to a vendor in the consummation and complete perform-
ance of a retail sale without any deduction therefrom on account
of the cost of the property sold, cost of materials used, labor or
service cost, or any other expense whatsoever. "Price" shall be
deemed to be the amount received exclusive of the tax hereby im-
posed provided the vendor shall establish to the satisfaction of the
Comptroller that the tax was added to the price. "Price" shall not
include the following:

(1)   The consideration received for labor or services used in in-
stalling, applying, remodeling or repairing the property sold if the
consideration for such services is separately stated from the con-
sideration received for the tangible personal property in the retail
sale.

(2)   The consideration received for professional services rendered
in connection with the sale of any tangible personal property if the
consideration for such services is separately stated from the con-
sideration 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 connec-
tion with the sale of any tangible personal property if the interest or
finance charges are separately stated from the consideration received
for the tangible 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.

(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.

(k) "Engaging in business" means commencing, conducting, or
continuing in business, as well as liquidating a business when the
liquidator thereof holds himself out to the public as conducting such
a business.

(1) "Retail establishment" means any premises in which the busi-
ness of selling tangible personal property is conducted or in or from
which any retail sales are made.

(m) "Tax" means the tax imposed by this subtitle.                   

(n) "Purchaser's certificate" means a certificate signed by a pur-
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