Unless otherwise specifically provided, the phrase “selling goods, wares or merchandise” shall, whenever used in this article, in addition to any other meaning established by law, be deemed to extend to and include in its application the serving or supplying of meals for a fee or charge; but sales of goods, wares or merchandise by persons engaged in selling such articles shall not be considered as producing gross receipts to the extent that such sales are for convenience. A “sale for convenience,” as used in this section, is a sale of new goods, wares, or merchandise by a person engaged in selling such articles to another person engaged in selling like or similar kinds of articles.
(i) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business;
(ii) Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and
(iii) Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.
The following types of transactions are sales for convenience within the meaning of this section when the circumstances stated in Paragraphs (i), (ii) and (iii) are present:
(1) Transactions in which the seller conveys an article which is in short supply, or which, under the circumstances, cannot be obtained by the purchaser through normal sources of supply in sufficient time to permit the purchaser to furnish an equivalent article to a prospective customer;
(2) Transactions in which, by reason of the seller’s more convenient location relative to a designated point of delivery, the purchaser agrees to reimburse the seller for delivering goods, wares or merchandise at that point to the purchaser’s customer in accordance with a contract of sale between the purchaser and his customer;
(3) Transactions in which, as a matter of business practice, the form of a sale is arranged and entered into by the seller and the purchaser as a substitute for or the equivalent of the transportation of the article or the payment of transportation charges on the article from the point of the delivery to some other point;
(4) Transactions different in detail from those described in the three immediately preceding paragraphs of this section, but which the Director of Finance has found and by rule determined to be of a kind whose primary purpose is to accommodate the purchaser rather than to make a sale in the ordinary course of business; of a kind which, in the particular kind of business involved, is frequent or customary in the circumstances under which a particular sale is made; and of a kind where goods, wares or merchandise of like or similar kind, and of substantially equivalent value to that which was sold is received as consideration.
No sale shall be considered a sale for convenience within the meaning of this section unless it is of a kind described in Paragraphs (1), (2), (3) or (4) of this section.