As used in this chapter: (1) "Lease" means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is in substance a lease shall be considered a lease. (2) "Lessee" means any person to which a lease is made and any assignee of the person to which a lease is made. (3) "Lessor" means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing. (4) "Person" means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. (5) "Person required to collect the tax" shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property. (6) "Place of business." — Each person leasing tangible personal property in this State shall be considered to have at least 1 "place of business" in this State. (7) "Motor vehicle lessee" shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. (8) "Motor vehicle lessor" shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.
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