For 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.
HISTORY: 1962 Code Section 66-81; 1952 Code Section 66-81; 1942 Code Section 6640; 1939 (41) 425.