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(a) “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

(b) “Transfer or possession,” “lease” or “rental” includes only transactions found by the Tribal Council to be in lieu of a transfer of title, exchange or barter.

(c) “Sale” includes:

(1) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.

(2) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

(3) The furnishing, preparing, or serving for a consideration of food, meals, or drinks.

(4) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

(5) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.

Comment: This section was approved by Tribal Council Resolution No. 92-011, dated March 10, 1992, and ratified and codified as Title 12 by Tribal Council Resolution No. 94-023, dated July 12, 1994. All of Title 12, Sales and Use Tax Act, was removed to be inserted into existing Title 11, Taxation, pursuant to Tribal Council Resolution No. 95-____, dated ________, 1995.

[Res. 95, 1995; Res. 94-023, 1994; Res. 92-011, 1992. Prior Code § 11-20-060.]