J. MILLARD TAWES, Governor 61

324 (f) "Retail sale" and "Sale at retail" shall mean the sale in
any quantity or quantities of any tangible personal property or
service taxable under the terms of this sub-title. Said term shall
mean all sales of tangible personal property to any person for any
purpose other than those in which the purpose of the purchaser's
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 incorporate 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. [, which shall include within the property hereby excluded
as a "sale at retail" all baskets, crates, hampers and boxes, used in
gathering, harvesting and transporting products of the farm, dairy,
grove, or garden to the market place or any other place for the sale
and delivery to the purchaser thereof J For the purpose 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 of alcoholic beverages regardless of the place of
consumption; and the sale of any meals, food or drink for human
consumption on the premises where sold. For the purposes of this
section the word "premises" shall include, among other [others]
places, parking lots connected with the place where the food is sold.

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

(3) The sale of tangible personal property 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, coal or
steam, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing or refining.

(5) The sale or charges for any room, or rooms, lodgings, or ac-
commodations to transient guests.

(6) Sales of tangible personal property and/or services to any
person who will use the same as facilities, tools, tooling, machinery
or equipment (including, but not limited to, dies, molds, and patterns)
even though such person intends to transfer and/or does transfer title
to such property or service either before or after such person uses
the facilities, tools, tooling, machinery, or equipment.

If the user of facilities, tools, tooling, machinery or equipment
(including, but not limited to, dies, molds and patterns) is under
obligation by the terms of a written contract, at the time he purchases
the facilities, tools, tooling, machinery or equipment (including, but
not limited to, dies, molds and patterns) to transfer title to the same,
at a price equal to or greater than his purchase price, to the person
for whom he manufactures goods or performs work, such transfer
shall not give rise to a second tax.

SBC. 3. And be it further enacted, That this Act shall take effect
July 1, 1962.

Approved March 23, 1962.