1. (a) for resale of the property or services as such or when the property is purchased for resale as a physical component part of tangible personal property; or

2. (b) for use by the purchaser in performing services subject to the tax under section 1105(c)(1), (2), (3) or (5) of the Tax Law where the property becomes a physical component part of the property upon which the services are performed or is later actually transferred to his customer in conjunction with the taxable services performed.

   Cross-reference:

   See definition of retail sale, section 526.6 of this Part.

Tax Law, § 1101(b)(1)

The term purchase at retail means a purchase by any person of tangible personal property or services, for any purpose other than: