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a particular individual; and is prescribed by a licensed practitioner of the healing arts. Prosthetic <br /> devices include but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, <br /> therapeutic or orthopedic devices or appliances, oxygen concentrators and oxygen with related <br /> accessories. <br /> 37. Purchase or sale means the acquisition for any consideration by any person of <br /> tangible personal property or services that are purchased, leased, rented, sold, used, stored, <br /> distributed, or consumed, but excludes a bona fide gift of property or services. <br /> Purchase or sale includes capital leases, installment and credit sales, and property and <br /> services acquired by: <br /> a. Transfer, either conditionally or absolutely, of title or possession or both to <br /> tangible personal property; <br /> b. Lease, lease purchase agreement, rental or grant of a license, including royalty <br /> agreements, to use tangible personal property or taxable services; including without limitation <br /> access services and linen services; the utilization of coin operated devices, except coin operated <br /> telephones, which do not vend articles of tangible personal property, shall be considered short- <br /> term rentals of tangible personal property; <br /> c. Performance of services for which payment of tax is required under this chapter; <br /> d. Barter or exchange for other property or services including coupons; <br /> e. The transaction of furnishing rooms or accommodations by any person to a person <br /> who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, <br /> apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile <br /> home, auto camp, or trailer court and park, under any concession, permit, right of access, license <br /> to use, or other agreement, or otherwise. <br /> Purchase or sale excludes: <br /> a. A division of partnership or limited liability company assets among the partners <br /> or limited liability company members according to their interests in the partnership or limited <br /> liability company; <br /> b. The formation of a corporation by the owners of a business and the transfer of <br /> their business assets to the corporation in exchange for the entire corporation's outstanding stock, <br /> except qualifying shares, in proportion to the assets contributed; <br /> c. The transfer of assets of shareholders in the formation or dissolution of <br /> professional corporations; <br /> d. The dissolution and the pro rata distribution of the corporation's assets to its <br /> stockholders; <br /> 8 <br />