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. �, <br /> tangible personal property so transferred. If , in such a <br /> transaction, a separate charge is made for the tangible personal <br /> property so transferred , the value of such property for the <br /> purposes of this chapter shall be the amount so separately <br /> charged, but not less than the cost of such property to the <br /> transferor; if no separate charge is made, the value of such <br /> property, for the purposes of this chapter, is the cost to the <br /> transferor of such tangible personal property. <br /> A person who holds himself out as being engaged (or who <br /> habitually engages) in selling tangible personal property at <br /> retail is a retailer hereunder with respect to such sales <br /> notwithstanding the fact that such person is a serviceman <br /> engaging in sales of services. <br /> A person who holds himself out as being engaged (or who <br /> habitually engages) in selling tangible personal property at <br /> retail is a person engaged in the business of selling tangible <br /> personal property at retail hereunder with respect to such sales <br /> (and not primarily in a service occupation) notwithstanding the <br /> fact that such person designs and produces such tangible personal <br /> property on special order for the purchaser and in such a way as <br /> to render the property of value only to such purchaser, if such <br /> tangible personal property so produced on special order serves <br /> substantially the same function as stock or standard items of <br /> tangible personal property that are sold at retail. <br /> Persons who engage in the business of transferring tangible <br />