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personal services and are not taxable. The supplies used by them in such service are considered incidental to the service per~ormed~ therefore, they are the users amd consumers of such supplies and, as such, p~y the tax to the vendors who sold them. However, in cases where such repair work includes the installation of par~, billed separately from the service, the sale of such parts are re,ail sales on which -the tax applies° RULE 55: Sales to Governments Sales Of tangible personal property to the United States Government or to any State of poli~icaI subdivision thereof are not subject to the ~ax imposed hy the Ordinance. RULE 56: Sales of Seeds Sales of field and garden seeds when sold directly to the farmer are exempt from the Sales Tax; however~ thesales of seeds to other persun~ are sales to a purchaser for use or consumption and, therefore, subject to the Sales Tax. RULE 57: Sales by Trustees, Receivers, Executors and Administrators Where trustees, receivers, executors and administrators, by virtue of their appointment continue to operate, manage or control a business engaged in selling tangible personal property at retail, they must pay the tax as to their gross receipts from sales. It is immaterial thai such officers may have been appointed by a Federal Court. They are deemed to be persons engaged in the business of selling tangible personal property, This same principle applies notwithstanding that such trustees, receivers~ executors, or administrators may be engaged in liquidating the assets that are made in the usual and customary manner and are for the use o~ consumption. RULE 58: Sales to United States Government and Departments Thereof In any case where construction material or other tangible personal property is billed and sold directly to, and is paid for by the government of the United States, its departments or agencies, the City is without power to impose the tax on such transactions. ~ne determining factor in all cases is whether or not a sale of tangible personal property is made and billed directly to the Federal Government, its departments or agencies~ and is paid for direcT~ly by the Federal Government. RULE 595 Stocks~ Bonds or Securities The definition of theterm "tangible personal property" does not include stocks, bonds, notes~ i~sv~anee or other obli~tiona or securities. It, therefore, follows tJa~t the Sale of stocks, bo~ds~ ~o~es, insurance or othe~ obl/4~ations or securities is not subject totax. - 17 -