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and amended by c. 218, §§11 to 17 and c. 332, §13, is further | | amended to read: |
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| | | The following words, terms and phrases when used in chapters | | 211 to 225 have the meaning ascribed to them in this section, | except where the context clearly indicates a different meaning: |
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| | | 1. Advertisement. "Advertisement" means any public | | announcement of whatever kind or character and includes any | | notice or announcement in any radio or television broadcast, | | newspaper, magazine, catalog, circular, handbill, sign, placard | | or any billboard. |
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| | | 1-A. Aircraft. "Aircraft" means any powered contrivance | | designed for navigation in the air except a rocket or missile. |
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| | | 1-B. Automobile. "Automobile," for purposes of section 1760, | subsection 17-B | | designed primarily to carry passengers and not designed to run on | | tracks. |
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| | | 1-C. Business. "Business" includes any activity engaged in by | | any person or caused to be engaged in by him with the object of | | gain, benefit or advantage, either direct or indirect. |
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| | | 1-D. Casual sale. "Casual sale" means an isolated transaction | | in which tangible personal property or a taxable service is sold | | other than in the ordinary course of repeated and successive | | transactions of like character by the person making the sale. | | "Casual sale" includes transactions at a bazaar, fair, rummage | | sale, picnic or similar event by a civic, religious or fraternal | | organization that is not a registered retailer. The sale by a | | registered retailer of tangible personal property that that | | retailer has used in the course of the retailer's business is not | | a casual sale if that property is of like character to that sold | | by the retailer in the ordinary course of repeated and successive | | transactions. "Casual sale" does not include any transaction in | | which a retailer sells tangible personal property or a taxable | | service on behalf of the owner of that property or the provider | | of that service. "Casual sale" includes any sale by a personal | | representative in the settlement of an estate, unless the sale is | | made through a retailer or unless the sale is made in the | | continuation or operation of a business. |
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| | | 1-E. Custom computer software program. "Custom computer | software program" means any computer software that is written or | prepared exclusively for a particular customer. "Custom computer | software program" does not include a "canned" or prewritten |
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