Pub. L. 84-460, tit. II, sec. 203
Pub. L. 84-460, tit. II, sec. 203
Sec. 203. Section 117 of said Act (D. C. Code, sec. 47–2601, par. 17) is amended to read as follows: “Sec. 117. ‘Sale’ and ‘selling’ mean any transaction whereby title or possession, or both, of tangible personal property is or is to be transferred by any means whatsoever, including rental, lease, license, or right to reproduce or use, for a consideration, by a vendor to a purchaser, or any transaction whereby services subject to tax under this title are rendered for consideration or are sold to any purchaser 70 Stat. 81 by any vendor, and shall include, but not be limited to, any ‘sale at retail’ as defined in this title. Such consideration may be either in the form of a price in money, rights, or property, or by exchange or barter, and may be payable immediately, in the future, or by installments.”