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not operated for profit and which are privately endowed under a deed
of trust to offer instructions in trade, industry and agriculture, but
not including specialty schools business colleges, other trade schools
or similar institutions.
(q) SUCCESSOR The word "successor" means any person who shall,
through direct or mesne conveyance, purchase or succeed to the business,
or portion thereof, or the whole or any part of the stock of goods,
wares, merchandise or fixtures, or any interest therein of a taxpayer
quitting, selling out, exchanging or otherwise disposing of his bus-
iness. Any person obligated to fulfill the terms of a contract shall
be deemed a successor to any contractor defaulting in the performance
of any contract as to which such person is a surety or guarantor.
(r) CONSUMER The word "consumer" means the following:
1. Any person who purchases, acquires, owns, holds or uses any
article of tangible personal property other than for the pur-
poses of resale as tangible personal property in the regular
course oftnsiness or for the purpose of consuming such property
or a new substance, of which such property becomes an ingred-
ient or component or is a chemical used in processing, when
the primary purpose of such chemical is to create a chemical
reaction directly through contact with an ingredient of a new
article produced for sale;
2. Any person engaged in the business of rendering professional
or personal services to persons (as distinguished from services
rendered to property of persons) and who are taxable under
Section 3 (f) hereof.
3. Any person engaged in the business of contracting for the
building, repairing or improving of any publicly owned
street, place, road, highway, bridge or trestle which is used
or to be used primarily for foot or vehicular traffic, in
respect, however, only to tangible personal property used
or consumed in such business;
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