(a) "Person" includes individuals, firms, partnerships, associations, corporations and governmental entities, of whatever form or character.
(b) "Purchaser" and/or "consumer" means every person who purchases, uses or consumes services or personal property taxed herein.
(c) "Vendor" means and includes every person, individual, partnership, association, firm, corporation and governmental entities furnishing services taxed herein or making sales of tangible personal property taxed herein.
(1972 Code §19-2-3)