A. “Consumer” means and includes any person who receives or comes into possession of property from a retailer by means of a sale of such property.

B. “Person” means any natural individual, company, partnership, firm, joint venture, corporation, estate, trust, political entity or other identifiable entity to which this Act can be applied.

C. “Property” means all tangible or intangible personal property of every kind and description, and shall include, but not be limited to, tobacco and tobacco products, beer, merchandise, goods, consumer products, construction materials and supplies, food items, crafts, art, consignment items and fireworks. For the purpose of this chapter, “property” does not include any natural or artificial gas, electricity, water, or any other utility or public service by telephone and telegraph companies to subscribers or users including transmission of messages, whether local or long distance, or services and rental charges having any connection with the transmission of any messages.

D. “Retailer” means any person who in the ordinary course of business sells any property to another, whether such sale would be described as a “wholesale” or “retail” sale.

E. “Sale” or “sales,” and their derivatives, means all sales, barters, trades, exchanges, or other transfer of ownership for value of property from a retailer to any person no matter how characterized.

F. “Seller” means any person or establishment who sells property as defined within this section.

G. “Tax Commission” means the Osage Nation Tax Commission. ONCA 06-10, eff. Sept. 29, 2006.