C. The sale to a retailer that has been issued a resale certificate pursuant to section 1754-B, subsection 2-B or 2- C of a taxable service for resale, except resale as a casual sale;

D. The sale to a retailer that is not required to register by section 1754-B of tangible personal property for resale, lease or rental outside the State in the form of tangible personal property, except resale, lease or rental as a casual sale; or

E. The sale to a retailer that is not required to register by section 1754-B of a taxable service for resale outside the State, except resale as a casual sale.

11. Retail sale. "Retail sale" means any sale of tangible personal property in the ordinary course of business for any purpose other than for resale, except resale as a casual sale, in the form of tangible personal property. "Retail sale" also means any sale of a taxable service in the ordinary course of business for any purpose other than for resale, except resale as a casual sale.

A. "Retail sale" includes:

(1) Conditional sales, installment lease sales and any other transfer of tangible personal property when the title is retained as security for the payment of the purchase price and is intended to be transferred later; and

(2) Sale of products for internal human consumption to a person for resale through vending machines when sold to a person more than 50% of whose gross receipts from the retail sale of tangible personal property are derived from sales through vending machines. The tax must be paid by the retailer to the State.

B. "Retail sale" does not include:

(1) Any casual sale;

(2) Any sale by a personal representative in the settlement of an estate, unless the sale is made