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.

Игры ⚽ Поможем решить контрольную работу

Look at other dictionaries:

  • retail — 1. noun a) The sale of goods directly to the consumer; encompassing the storefronts, mail order, websites, etc., and the corporate mechanisms, branding, advertising, etc. that support them, which are involved in the business of selling and point… …   Wiktionary

  • retail — noun /ˈriteɪl / (say reetayl) 1. the sale of commodities to household or ultimate consumers, usually in small quantities (opposed to wholesale). –adjective /ˈriteɪl / (say reetayl) 2. relating to, connected with, or engaged in sale at retail: the …  

  • retail — retailer, n. /ree tayl/ for 1 4, 6; /ri tayl / for 5, n. 1. the sale of goods to ultimate consumers, usually in small quantities (opposed to wholesale). adj. 2. pertaining to, connected with, or engaged in sale at retail: the retail price. adv. 3 …   Universalium

  • retail — re•tail [[t]ˈri teɪl[/t]] for 1 4,6,7; [[t]rɪˈteɪl[/t]] for 5 n. 1) the sale of goods to ultimate consumers, usu. in small quantities (opposed to wholesale) 2) pertaining to, connected with, or engaged in sale at retail 3) in a retail quantity or …   From formal English to slang

  • retail version — edition that is intended for sale in retail stores …   English contemporary dictionary

  • retail — See sale at retail …   Ballentine's law dictionary

  • Retail — stores redirects here. For the comic strip by Norm Feuti, see Retail (comic strip). Drawing of a self service store. Retail consists of the sale of physical goods or merchandise from a fixed location, such as a department store …   Wikipedia

  • Retail loss prevention — (in some retailers known as Asset Protection) is a form of private investigation into larceny or theft. The focus of such investigations generally includes shoplifting, package pilferage, embezzlement, credit fraud, and check fraud. Loss… …   Wikipedia

  • retail therapy — noun (facetious) Shopping, regarded as a means of improving one s mental state • • • Main Entry: ↑retail * * * ˌretail ˈtherapy 7 [retail therapy] noun …   Useful english dictionary

  • retail — [rē′tāl΄; ] for vt.2, usually [ ri tāl′] n. [ME retaile < OFr retaille, lit., a cutting < retailler, to cut up < re , again + tailler, to cut: see TAILOR] the sale of goods or articles individually or in small quantities directly to the… …   English World dictionary

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”