sale at retail

sale at retail
A sale to a customer for his own use, or the use of his family, rather than for resale by him in the course of business. Anno: 139 ALR 376. A transfer of title to tangible personal property, made in the ordinary course of the transferer's business, for consumption or use by the purchaser or for any other purpose except that of resale by him in the ordinary course of business. Boyer-Cambell Co. v Fry, 271 Mich 282, 260 NW 165, 98 ALR 827. A legislative definition of the phrase appearing in a sales tax statute will prevail over definitions which may be found in the dictionary, and render immaterial the question whether a transaction on which a tax is levied meets the technical requisites of a sale at common law or the meaning of the same phrase as used in other enactments. Anno: 139 ALR 373, 374.

Ballentine's law dictionary. . 1998.

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