Sale at Retail Law and Legal Definition

A sale at retail is defined as a sale of tangible personal property for any purpose other than resale in the regular course of business. [Jan Co. Central, Inc. v. Commissioner, 405 Mass. 686 (Mass. 1989)].

The following is an example of a state statute (Massachusetts) on sale at tetail:

ALM GL ch. 64H, § 1. Sale at retail or retail sale is a sale of services or tangible personal property or both for any purpose other than resale in the regular course of business.