Section 2. Definitions.--The following words, terms, and phrases, when used in this act, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
"Association." Any partnership, limited partnership, or other form of unincorporated enterprise owned by two or more persons.
"Department." The Department of Revenue of this Commonwealth.
"Gross Income." The value proceeding or accruing from the sale of tangible personal property, including all receipts, cash and credits, without any deduction on account of the cost of the property sold, the cost of materials used, labor or service cost, interest or discount paid, or any other expense whatsoever.
"Sale." Any transfer, exchange or barter, in any manner or by any means whatsoever, for a consideration.
"Vendor." Every natural person, association, or corporation who or which sells tangible personal property to a consumer or to any person for any purpose other than for resale; but the term "vendor" shall not include farmers who sell their own farm products. Whenever used in any clause prescribing a fine or imprisonment, or both, the term "vendor," as applied to associations, shall mean the partners or members thereof, and, as applied to corporations, the officers thereof.
The singular shall include the plural, and the masculine shall include the feminine and the neuter. Section headings shall not be deemed or construed to limit the text of the sections of this act.