"Production" does not include biological processes except as otherwise provided by this subsection, wood harvesting operations, the severance of sand, gravel, oil, gas or other natural resources produced or severed from the soil or water, or activities such as cooking or preparing drinks, meals, food or food products by a retailer for retail sale.

9-E. Prosthetic device. "Prosthetic device" means a replacement, corrective or supportive device worn on or in the human body in order to artificially replace a missing portion of the body, prevent or correct physical deformity or malfunction or support a weak or deformed portion of the body. "Prosthetic device" includes repair and replacement parts.

9-F. Purchase price. "Purchase price" applies to the measure subject to use tax and has the same meaning as "sale price."

9-G. Receive. "Receive," as used in section 1817, means:

A. To take possession of tangible personal property;

B. To make first use of services; or

C. To take possession or make first use of digital goods, whichever happens first.

"Receive" does not include possession by a shipping company on behalf of the purchaser.

10. Retailer. "Retailer" means a person who makes retail sales or who is required to register by section 1754-A or 1754-B or who is registered under section 1756.

10-A. Retail sale. "Retail sale" means any sale, lease or rental in the ordinary course of business. "Retail sale" includes the sale of products for internal human consumption for resale through vending machines when sold to a person, more than 50% of whose gross receipts from the retail sale of tangible personal property are derived from sales through vending machines, in which case the tax must be paid by the retailer to the State. "Retail sale" does not include:

A. Any casual sale;