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Home My WebLink About02226d to the purchase price. It shall also be construed to include the furnishing of food, drink, or meals for compensation whether con- sumed upon the premises or not. The term'tasual or isolated sale" means a sale made by a person who is not engaged in the business of selling the type of property involved. (d) SALE AT RETAIL The term "sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated or imprinted) other than a sale to one who pur- chases.for the purpose of resale as tangible personal property in the regular course of business or for the purpose of consuming the property purchasedin producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used it processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale. The said term also means every sale of tangible personal property to persons engaged in any business which is taxable under Section 3 (e) and (f) hereof. The term "sale at reta il" or "retail sale" shall be construed to include the sale of or charge made for tangible personal property consumed and/or for labor and services rendered in respect to the following: (1) the installing, repairing, cleaning, altering, imprinting or improving of tangible personal property of or for consumers, excluding, however, services rendered in respect to live animals, birds and insects; (2) the con- structing, repairing, decorating or improving of new or existing build- ings or other structures under, upon or above real property of or for consumers, including the shstalling or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation and shall also include the sale of services or charges made for the clearing of land and the moving of earth to the extent necessary for -2-