developed or undeveloped land, streets, roads, highways,
parking lots, stadiums and stadium seating, recreational
courts, sidewalks, foundations, structural supports, walls,
floors, ceilings, roofs, doors, canopies, millwork,
elevators, windows and external window coverings, outdoor
advertising boards or signs, airport runways, bridges, dams,
dikes, traffic control devices, including traffic signs,
satellite dishes, antennas, guardrail posts, pipes, fittings,
pipe supports and hangers, valves, underground tanks, wire,
conduit, receptacle and junction boxes, insulation, ductwork
and coverings thereof and any structure or item similar to
any of the foregoing, whether or not the structure or item
constitutes a fixture or is affixed to the real estate or
whether or not damage would be done to the structure or item
or its surroundings upon removal.
"Resale." As follows:
(1) Any transfer of ownership, custody or possession of
tangible personal property for a consideration, including the
grant of a license to use or consume and transactions where
the possession of the property is transferred but where the
transferor retains title only as security for payment of the
selling price whether the transaction be designated as
bailment lease, conditional sale or otherwise.
(2) The physical incorporation of tangible personal
property as an ingredient or constituent into other tangible
personal property, which is to be sold in the regular course
of business or the performance of those services described in
paragraphs (2), (3) and (4) of the definition of "sale at
retail" upon tangible personal property which is to be sold
in the regular course of business or where the person
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