§ 44-18-7 - Sales defined.
SECTION 44-18-7
§ 44-18-7 Sales defined. – "Sales" means and includes:
(1) Any transfer of title or possession, exchange, barter,lease, or rental, conditional or otherwise, in any manner or by any means oftangible personal property for a consideration. "Transfer of possession","lease", or "rental" includes transactions found by the tax administrator to bein lieu of a transfer of title, exchange, or barter.
(2) The producing, fabricating, processing, printing, orimprinting of tangible personal property for a consideration for consumers whofurnish either directly or indirectly the materials used in the producing,fabricating, processing, printing, or imprinting.
(3) The furnishing and distributing of tangible personalproperty for a consideration by social, athletic, and similar clubs andfraternal organizations to their members or others.
(4) The furnishing, preparing, or serving for considerationof food, meals, or drinks, including any cover, minimum, entertainment, orother charge in connection therewith.
(5) A transaction whereby the possession of tangible personalproperty is transferred, but the seller retains the title as security for thepayment of the price.
(6) Any withdrawal, except a withdrawal pursuant to atransaction in foreign or interstate commerce, of tangible personal propertyfrom the place where it is located for delivery to a point in this state forthe purpose of the transfer of title or possession, exchange, barter, lease, orrental, conditional or otherwise, in any manner or by any means whatsoever, ofthe property for a consideration.
(7) A transfer for a consideration of the title or possessionof tangible personal property, which has been produced, fabricated, or printedto the special order of the customer, or any publication.
(8) The furnishing and distributing of electricity, naturalgas, artificial gas, steam, refrigeration, and water.
(9) The furnishing for consideration of intrastate,interstate and international telecommunications service sourced in this statein accordance with subsections 44-18.1(15) and (16) and all ancillary services,any maintenance services of telecommunication equipment other than as providedfor in subdivision 44-18-12(b)(ii). For the purposes of chapters 18 and 19 ofthis title only, telecommunication service does not include service renderedusing a prepaid telephone calling arrangement.
(ii) Notwithstanding the provisions of paragraph (i) of thissubdivision, in accordance with the Mobile Telecommunications Sourcing Act (4U.S.C. §§ 116 – 126), subject to the specific exemptionsdescribed in 4 U.S.C. § 116(c), and the exemptions provided in§§ 44-18-8 and 44-18-12, mobile telecommunications services that aredeemed to be provided by the customer's home service provider are subject totax under this chapter if the customer's place of primary use is in this stateregardless of where the mobile telecommunications services originate, terminateor pass through. Mobile telecommunications services provided to a customer, thecharges for which are billed by or for the customer's home service provider,shall be deemed to be provided by the customer's home service provider.
(10) The furnishing of service for transmission of messagesby telegraph, cable, or radio and the furnishing of community antennatelevision, subscription television, and cable television services.
(11) The rental of living quarters in any hotel, roominghouse, or tourist camp.
(12) The transfer for consideration of prepaid telephonecalling arrangements and the recharge of prepaid telephone calling arrangementssourced to this state in accordance with §§ 44-18.1-11 and44-18.1-15. "Prepaid telephone calling arrangement" means and includes prepaidcalling service and prepaid wireless calling service.