House Journal: Page 1564: Wednesday, April 30, 2003
6 41. "Relief agency" means the state, any county,
7 city and county, city, or district thereof, or any
8 agency engaged in actual relief work.
9 42. "Retailer" means and includes every person
10 engaged in the business of selling tangible personal
11 property or taxable services at retail, or the
12 furnishing of gas, electricity, water, or
13 communication service, and tickets or admissions to
14 places of amusement and athletic events or operating
15 amusement devices or other forms of commercial
16 amusement from which revenues are derived. However,
17 when in the opinion of the director it is necessary
18 for the efficient administration of this chapter to
19 regard any salespersons, representatives, truckers,
20 peddlers, or canvassers as agents of the dealers,
21 distributors, supervisors, employers, or persons under
22 whom they operate or from whom they obtain tangible
23 personal property sold by them irrespective of whether
24 or not they are making sales on their own behalf or on
25 behalf of such dealers, distributors, supervisors,
26 employers, or persons, the director may so regard
27 them, and may regard such dealers, distributors,
28 supervisors, employers, or persons as retailers for
29 the purposes of this chapter. "Retailer" includes a
30 seller obligated to collect sales or use tax.
31 43. "Retailer maintaining a place of business in
32 this state" or any like term includes any retailer
33 having or maintaining within this state, directly or
34 by a subsidiary, an office, distribution house, sales
35 house, warehouse, or other place of business, or any
36 representative operating within this state under the
37 authority of the retailer or its subsidiary,
38 irrespective of whether that place of business or
39 representative is located here permanently or
40 temporarily, or whether the retailer or subsidiary is
41 admitted to do business within this state pursuant to
42 chapter 490.
43 44. "Retailers who are not model sellers" means
44 all retailers other than model 1, model 2, or model 3
45 sellers.
46 45. "Retail sale" or "sale at retail" means any
47 sale, lease, or rental for any purpose other than
48 resale, sublease, or subrent.
49 46. "Sales" or "sale" means any transfer,
50 exchange, or barter, conditional or otherwise, in any
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1 manner or by any means whatsoever, for consideration.
2 47. "Sales price" applies to the measure subject
3 to sales tax.
4 a. "Sales price" means the total amount of
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