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r , <br /> t <br /> maintaining within the City, directly or by a subsidiary, an <br /> office, distribution house, sales house, warehouse or other place <br /> of business or any agent or other representative operating within <br /> the City under the authority of the retailer or its subsidiary, <br /> irrespective of whether such place of business or agent or other <br /> representative is located here permanently or temporarily, or <br /> whether such retailer or subsidiary is licensed to do business in <br /> the City. <br /> (m) "Sale at retail" means any transfer of the ownership <br /> of or title to tangible personal property to a purchaser, for the <br /> purpose of use or consumption, and not for the purpose of resale <br /> in any form as tangible personal property to the extent not first <br /> subjected to a use for which it was purchased, for a valuable <br /> consideration; provided that the property purchased is deemed to <br /> be purchased for the purpose of resale despite first being used, <br /> to the extent to which it is resold as an ingredient of an <br /> intentionally produced product or by-product of manufacturing. <br /> For this purpose, slag produced as an incident to manufacturing <br /> pig iron or steel and sold is considered to be an intentionally <br /> produced by-product of manufacturing. Transactions whereby the <br /> possession of the property is transferred but the seller retains <br /> the title as security for payment for the selling price shall be <br /> deemed to be sales . "Sale at Retail" shall be construed to <br /> include any transfer of the ownership of or title to tangible <br /> personal property to a purchaser, for use or consumption by any <br />