61-1-514. Retail sale. (1) "Retail sale" means the sale of a new motor vehicle or used motor vehicle, a recreational vehicle, a trailer, a motorcycle, a quadricycle, or special mobile equipment by a dealer to a person for purposes other than resale.
     (2) For purposes of chapter 4, part 1, of this title, retail sale does not mean a sale that is the result of a transfer between a dealer, wholesaler, or auto auction and another dealer, wholesaler, or auto auction.

     History: En. Sec. 3, Ch. 409, L. 1999.