{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4052/a/1","label":"first retail sale","definition":"The term “first retail sale” means the first sale, for a purpose other than for resale or leasing in a long-term lease, after production, manufacture, or importation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}