“Sale” defined

1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. 2. “Transfer of possession,” “lease,” or “rental” includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter. 3. “Sale” includes: (a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting. (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others. (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks, but does not include the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of a retailer. (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price. (e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.