2.7.314: WHOLESALERS, RETAIL SALES:

Sales by wholesalers to consumers, users or customers, not for resale, shall be deemed retail sales and shall be subject to the provisions of this City Tax Code. These sales shall not be included within the term wholesale sales. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)

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