Purchase at retail definition

Purchase at retail means the acquisition, consumption or use of telecommunications through a sale at retail.

Purchase at retail means the acquisition of the ownership

Purchase at retail means a purchase by any person at a retail sale.

Examples of Purchase at retail in a sentence

• Person includes an individual, partnership, society,12 association, joint stock company, corporation, public corporation or13 public authority, estate, receiver, trustee, assignee, referee, and any14 other person acting in a fiduciary or representative capacity, whether15 appointed by a court or otherwise, and any combination of the16 foregoing.17 (b) Purchase at retail.

• Applicable Law and RegulationsSection 1101(b) of the Tax Law provides, in part:When used in this article for the purposes of the taxes imposed by subdivisions (a), (b), (c) and (d) of section eleven hundred five and by section eleven hundred ten, the following terms shall mean:(1) Purchase at retail.

• Purchase at retail means any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the rise of electricity by a public utility, as defined in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.

• Person includes an individual, partnership, society,12 association, joint stock company, corporation, public corporation or13 public authority, estate, receiver, trustee, assignee, referee, and any14 other person acting in a fiduciary or representative capacity,15 whether appointed by a court or otherwise, and any combination of16 the foregoing.17 (b) Purchase at retail.

• Purchase at retail shall mean the acquisition, consumption or use of telecommunications through a sale at retail.

More Definitions of Purchase at retail

Purchase at retail means the acquisition of the ownership of or title to tangible personal property through a sale at retail.

Purchase at retail means any acquisition of

Purchase at retail means the acquisition, consumption

Purchase at retail means any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include theTaxation 36-3-5 use of electricity by a public utility directly in the generation, production, transmission, delivery or sale of electricity.

Purchase at retail means any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11- 2), directly in the generation, production, transmission, delivery or sale of electricity.

Purchase at retail means the acquisition, consumption or use of telecommunication, provided that purchasing at retail does not include (i) the provision of telecommunications among members of an affiliated group of entities by a member of the group for their own exclusive use and consumption; and (ii) carrier access charges, right of access charges, charges for use of intercompany facilities, and charges for all telecommunications resold in the subsequent provision of telecommunications, all of which charges are non-taxable sales for resale. For purposes of applying clause (i), members of an affiliated group include a parent entity and all of the parent entity's wholly owned entities, including wholly owned, sub-tier entities; and "entity" means a non-natural person. For purposes of applying clause (ii), the following are not sales for resale: the acquisition of telecommunications by the member of the group providing the telecommunications to an affiliated group of entities within the meaning of clause (i); and the acquisition of telecommunications by a provider of enhanced services, even when the cost of the telecommunications is separately stated to the purchaser of the enhanced services, as long as the primary object of the purchase of the telecommunications by the provider is the provision of enhanced services and not telecommunications.

Purchase at retail means the acquisition, consumption or use of