The term ``goods'' is defined in section 3(i) of the Act and has
been discussed above in Sec. 779.14. The Act, however, does not define
the term ``services.'' The term ``services,'' therefore, must be given a
meaning consistent with its usage in ordinary speech, with the context
in which it appears and with the legislative history of the exemption as
it explains the scope, the purposes and the objectives of the exemption.
Although in a very general sense every business might be said to perform
a service it is clear from the context and the legislative history that
all business establishments are not making sales of ``services'' of the
type contemplated in the Act; that is, services rendered by
establishments which are traditionally regarded as local retail service
establishments such as the restaurants, hotels, barber shops, repair
shops, etc. (See Secs. 779.315 through 779.320.) It is to these latter
services only that the term ``service'' refers.
