For the purpose of this article:

1. (1) A "wholesale" sale shall be one made to any person for the purpose of resale at retail; and
2. (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.