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} i <br /> < <br /> personal property upon the redemption of trading stamps are <br /> retailers hereunder and shall collect and pay the tax imposed by <br /> this chapter on the basis of the retail value of the property <br /> transferred upon redemption of such stamps. <br /> A person whose activities are organized and conducted <br /> primarily as a not-for-profit service enterprise, and who engages <br /> in selling tangible personal property at retail (whether to the . <br /> public or merely to members and their guests) is a retailer with <br /> respect to such transaction, excepting only a person organized, <br /> and operated exclusively for charitable, religious or educational <br /> purposes either (1) to the extent of sales by such person to its <br /> members, students, patients or inmates of tangible personal <br /> property to be used primarily for the purposes of such person, or <br /> (2) to the extent of sales by such person of tangible personal <br /> property which is not sold or offered for sale by persons <br /> organized for profit. The selling of school books and school <br /> supplies by schools at retail to students is not "primarily for <br /> the purposes of" the school which does such selling. The <br /> provisions of this paragraph shall not apply to nor subject to <br /> taxation occasional dinners, social or similar activities of a <br /> person organized and operated exclusively for charitable , <br /> s r educational ur oses whether or not such activities <br /> religiou o p p , <br /> are open to the public. <br /> (1) "Retailer maintaining a place of business in the City" , <br /> or any like term shall mean and include any retailer having or <br />