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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />153.1 the preceding sentence, "affiliated group of corporations" means those entities that would <br />153.2 be classified as members of an affiliated group as defined under United States Code, title <br />153.3 26, section 1504, disregarding the exclusions in section 1504(b). <br />153.4 (b) Sale and purchase include: <br />153.5 (1) any transfer of title or possession, or both, of tangible personal property, whether <br />153.6 absolutely or conditionally, for a consideration in money or by exchange or barter; and <br />153.7 (2) the leasing of or the granting of a license to use or consume, for a consideration in <br />153.8 money or by exchange or barter, tangible personal property, other than a manufactured <br />153.9 home used for residential purposes for a continuous period of 30 days or more. <br />153.10 (c) Sale and purchase include the production, fabrication, printing, or processing of <br />153.11 tangible personal property for a consideration for consumers who furnish either directly or <br />153.12 indirectly the materials used in the production, fabrication, printing, or processing. <br />153.13 (d) Sale and purchase include the preparing for a consideration of food. Notwithstanding <br />153.14 section 297A.67, subdivision 2, taxable food includes, but is not limited to, the following: <br />153.15 (1) prepared food sold by the retailer; <br />153.16 (2) soft drinks, <br />153.17 (3) candy; and <br />153.18 (4) dietary supplements. <br />153.19 (e) A sale and a purchase includes the furnishing for a consideration of electricity, gas, <br />153.20 water, or steam for use or consumption within this state. <br />153.21 (f) A sale and a purchase includes the transfer for a consideration of prewritten computer <br />153.22 software whether delivered electronically, by load and leave, or otherwise. <br />153.23 (g) A sale and a purchase includes the furnishing for a consideration of the following <br />153.24 services: <br />153.25 (1) the privilege of admission to places of amusement, recreational areas, or athletic <br />153.26 events, and the making available of amusement devices, tanning facilities, reducing salons, <br />153.27 steam baths, health clubs, and spas or athletic facilities; <br />153.28 (2) lodging and related services by a hotel, rooming house, resort, campground, motel, <br />153.29 or trailer camp, including furnishing the guest of the facility with access to telecommunication <br />153.30 services, and the granting of any similar license to use real property in a specific facility, <br />153.31 other than the renting or leasing of it for a continuous period of 30 days or more under an <br />Article 2 Sec. 9. 153 <br />