2.7.443: WHOLESALE SALES:
The sale by wholesalers or retailers to a licensed retailer, jobber, dealer or other wholesaler for purposes of taxable resale, and not for the retailer's, jobber's, dealer's or wholesaler's own consumption, use, storage or distribution, shall be deemed to be wholesale sales and exempt from taxation. (1968 Code §3-75; Ord. 76-168; Ord. 01-42)