US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3608.  PURCHASE. The term "purchase" means any transfer, rental,
exchange, or barter, conditional or otherwise, in any manner or by any means
whatsoever, of tangible personal property for a consideration. A transaction
whereby the possession of property is transferred but the seller retains the
title as security for the payment of the price is a purchase. A transfer for a
consideration of any publication or of tangible personal property which has
been produced, fabricated, or printed to the special order of the customer is
also a purchase.