Current through 2024 Act No. 225.
Section 39-5-310 - DefinitionsFor the purpose of this article:
(1) A "wholesale" sale shall be one made to any person for the purpose of resale at retail; and(2) A "retail sale" shall be a sale for the purpose of consumption or use.1939 (41) 425; 1942 Code Section 6640; 1952 Code Section 66-81; 1962 Code Section 66-81.