§ 35.133 ISOLATED OR OCCASIONAL SALES; REAL ESTATE AND CONSTRUCTION CONTRACTS.
   (A)   The isolated or occasional sale of tangible personal property at retail by a person who does not hold himself or herself out as being engaged or who does not habitually engage in selling the tangible personal property at retail or a sale through a bulk vending machine does not constitute the person a retailer within the means of this subchapter; provided that, any person who is engaged in a business which is not subject to the tax collection obligation imposed by this subchapter because of involving the sale of or a contract to sell real estate or a construction contract to improve real estate but who, in the course of conducting the business, transfers tangible personal property to users or consumers in the finished form in which it was purchased and which does not become real estate under any provision of a construction contract or retail estate sale or real estate sales agreement entered into with some other person arising out of or because of the business which is not subject to the collection obligation, is a retailer to the extent of the value of the tangible personal property so transferred.
   (B)   If, in the transaction described in division (A) above, a separate charge is made for the tangible personal property so transferred the value of the property, for the purpose of this subchapter, shall be the amount so separately charged, but not less than the cost of the property to the transferor. If no separate charge is made, the value of the property is the cost to the transferor of the property.
(Prior Code, § 35.088) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999