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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Regulations

INDEX


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


A


Addressing, Defined1504

Admission

Definitions1603

Places where admission is charged1603

Taxable sales of food products1603

Advertising Agencies, Commercial Artist and Designers1540

Agency Fee or Commission1540

Copy Writing1540

Electronic or Digital Artwork1540

Finished Art1540

Preliminary Art1540

Purchase Agent1540

Purchased Items by Agency or Artist or Designer1540

Retouching1540

Services1540

Typography charges1540

Websites1540

Agency,

United States, Incorporated1614

United States, Unincorporated1614

Agency Fee, Advertising Agencies1540

Agents, Permits1699

Aids, Manufacturing1525 (STGB 50-24)

Aids, Marketing1670

Aircraft1593

Common Carriers1593

Dealers, Demonstration, Display and Use of Property Held for Resale1669

Defined1593, 1610

Delivered to Agencies of the United States1620

Financed1593

Fuel, Exemption Certificate1598

Included in Transfer of Substantially All Property Used in Business Activity1595

Leases of Mobile Transportation Equipment1661

Modification, Repair, or Replacement1593

Non-revenue Operations1593

Payment of Tax by Purchaser1610

Personnel Training1593

Special Provisions Affecting Aircraft1610

Test Flights1593

Air Force Exchange Services1614

Alcoholic Beverages, Federal Areas1616

Alterations, New Clothing1524

Alterers, Fur1549

American National Red Cross1614

Animal, Lease of1660

Animal Life and Feed1587

Animal Life1587

Exemption Certificates1587

Feeds1587

Invoices Related to Exemption Certificates1587

Architects1506

Armed Forces, Property Mailed to Persons in1620

Army and Air Force Exchange Services1614

Assignment, Leases1660

Auctioneers1565

Auto Auctions and Auto Dismantlers1566.1

Audit Procedures1698.5

Waiver of Limitation … 1698.5

Automated Data Processing, Records Prepared by1698

Automatic Data Processing Services and Equipment

(See Computers, Programs, and Data Processing)

Automobile Dealers and Salesmen1566

Auto Auctions and Auto Dismantlers1566.1

Credit Sales and Repossessions Generally1641

Dealer Aid to Salesmen1566

Demonstration, Display, and Use of Property Held for Resale—Vehicles1669.5

Leased Vehicles1610

Rental Value as a Measure of Tax1669.5

Leases of Tangible Personal Property, In General1660

Leases of Mobile Transportation Equipment1661

Out-of-State Purchases of Vehicles, 90 Day Test1566

Resale Certificates Generally1668

Resale Certificates from Non-Dealer Retailers1566

Sales of Vehicles by Other Retailers1610

Sales to Members of the Armed Services1566

Special Provisions Affecting Vehicles1610


B


Bad Debts1642

Amount Subject to Deduction1642

Construction Contractors1642

Definition1642

Example of Computing Allowable Loss1642 Appendix 1

Records1642

Reporting1642

Repossessions, Computing Loss on1642

Example of Computing Bad Debt Deduction1642 Appendix 2

Special Situations1642

Worthless Accounts Subsequently Collected1642

Bankruptcy, Receivers and Trustees in1573

Banks and Insurance Companies1567

Barbers1506

Barter, Exchange, "Trade-ins"1654

Barter and Exchange1654

Discount and Trade-in Allowance on Same Transaction1654

Exchange in Connection with Repairs1546

Occasional Sales, Sale of a Business1595

Reimbursement for Tax, Effect of Collecting1700

Trade-ins1654

Beauty Shop Operators1506

Beer, Wine and Liquor Dealers1568

Billboards, TV1529

Blind Vendors, Students' Meals1603

Boarding Houses, Taxable Sales of Food Products1603

Bookbinders1553

Bootblacks1506

Buildings and Other Property Affixed to Realty1596

Buildings and Minerals1596

Fixtures, Machinery and Equipment, Affixed to Real Property1596

Leased Property Affixed to Realty as Tangible Personal Property When Lessor Has
Right to Remove
1660

Prefabricated Buildings1521

Timber1596

Bullion, Coins and1599

Application of Tax1599

General1599

Purchase of, as Investment1599

Business

Reorganization of1595

Sale of1595

Buyout Fees1529

By-Products, Manufacturers1525 (BTGB 67-7)


C


Cabinets, Prefabricated1521

Carrier, Transportation by1628

Cars, Rail Freight1620

Cash Discounts, Proration of Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans1671

Caterers1603

Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices1585

Cemeteries, Constructing Foundations for Memorials1572

Certificates, Exemptions

(See Exemption Certificates)

Charges, Laboratory1503

Charges, Service, Sales of Food Products1603

Charitable Organizations1570

Exemption Certificates1570

Medical Identification Tags1570

Prisoners of War Bracelets1597

Sales by1570

Sales to1570

Sellers Permits1570, 1699

Chemical Toilets, Leases1660

Chemicals, Fur Dressers

Used in Mordanting1531

Used in Pickling and Tanning1531

Circulating Libraries1506

Civilian Welfare Funds, Armed Services1614

Cleaners and Launderers1506

Clothing, New, Alterations1524

Clubs, Officers and Non-Commissioned Clubs and Messes, Alcoholic Beverages1616

Clubs, Social1603

Coast Guard Exchanges1614

C.O.D. Fees1632

Coins and Bullion1599

Application of Tax1599

General1599

Purchase of, as Investment1599

Collection of Use Tax By Retailers1684

Application of Tax to Leases1660

Mobile Transportation Equipment1661

Penalty for Failure to Collect1703

Receipts for Tax Paid to Retailer1686

Refunds of Excess Collections1684

Retailers Engaged in Business in State1684

Retailers not Engaged in Business in State1684

Sales Tax Reimbursement, Excess Collections1700

Tax as Debt1684

Vehicles, Vessels and Aircraft, Special Provisions Concerning1610

Collections, Excess, Refunds of Use Tax Collected by Retailers1684

Commercial Artists and Designers1540

Commission, Advertising Agencies, Commercial Artists and Designers1540

Common Carriers, Sales to1621

Use of Aircraft1593

Company and Other Unit Funds, Armed Services1614

Composed Type, Leases of1660

Computers, Programs, and Data Processing1502

Addressing (Including Labels) for Mailing1502

Basic Applications of Tax1502

Definitions of Terms1502

Keypunching and Keystroke Verifying1502

Microfilming and Photorecording1502

Mailing Services1504

Manipulation of Customer-Furnished Information1502

Pick-up and Delivery Charges1502

Processing of Customer-Furnished Information1502

Programs1502

Rental of Equipment1502

Computing Tax Reimbursement Upon Aggregate of Sales Prices in Single Transaction … 1700

Concessionaires, Permits1699

Consignees and Lienors of Tangible Personal Property for Sale1569

Sales by Court Appointed Officers1573

Construction Contract Defined1521

Construction Contractors1521

Application of Tax1521

Construction contractors1521

Cost Plus a Fee Contracts1521

Fixtures1521

Machinery and Equipment1521

Materials1521

Exemption Certificates1521

Deductions for Tax-Paid Purchases Resold1521

Exemption Certificates for Out-of-State Use1521

Resale Certificates1521

Miscellaneous Sales by Contractors1521

Permits1521

Supplies and Tools for Self Use1521

United States Construction Contractors1521

Machinery and Equipment1521

Materials and Fixtures1521

Bad Debts1642

Deep-Well Agricultural Pumps1521

Definitions1521

Construction Contract1521

Construction Contractor1521

Fixtures1521

Lump Sum Contract1521

Machinery and Equipment1521

Materials1521

Time and Material Contract1521

United States Construction Contractor1521

Draperies and Drapery Hardware1521

Elevator Installations1521

Excess Reimbursement1521

Factory-Built School Buildings1521

Mobilehomes Installed for Occupancy as Residences1521

Prefabricated Buildings1521

Prefabricated Cabinets1521

Remote Control Garage Door Openers1521

Repair Contracts1521

Telephone Switchboards and Instruments1521

Typical Items Regarded as:

Fixtures1521 (App. B)

Materials1521 (App. A)

Machinery and Equipment1521 (App. C)

Not Machinery and Equipment1521 (App. C)

U. S. Government Supply Contracts1618

Consumers

Funeral Directors as1505

Persons Engaged in the Business of Providing Mailing Services as1504

Persons Engaged in the Business of Rendering Service as1501

Producing, Fabricating and Processing Property Furnished by1526

Containers and Labels1589

Containers1589

Defined1589

Feed Analysis Tags1589

Feed Bags1589

Gift Wrapping1589

Labels1589

Price Tags1589

Containers, Property Used As, By Packers, Loaders and Shippers1630

Contract

Construction, Defined1521

Employer Medical, Prescription Medicines1591

Lump Sum Maintenance1546

Contractors, Construction1521

Contractors, United States1521

Copy Writing1540

Corporation, Contribution to Commencing1595

County, Schedules Showing Allocation by Vending Machine Operators1574

Court Ordered Sales, Foreclosures and Repossessions1573

Foreclosure Sales1573

Repossessions1573

Sales Ordered by State Courts1573

Creative Art Services1529

Credit Sales and Repossessions1641

Bad Debts1642

Contracts Designated as Leases1641

Due Date of Tax1641

Personal Property Leases, Generally1660

Repossessions1641

Returns, Defects, Replacements1655


D


Damaged Goods, Damaged in Transit1629

Data Processing

(See Computers, Programs, and Data Processing)

Dealer Aid to Salesmen—Automobile1566

Dealers, Beer, Wine and Liquor1568

Dealers, Memorial1572

Debts, Bad1642

Debit Card Fees1643

Deduction, Bad Debts, Amount Subject to1642

Deep-Well Agricultural Pumps1521

Defects1655

Definition of Terms

Addressing1504

Aircraft1593, 1610

Automatic Data Processing Services and Equipment1502

Bad Debts1642

Common Carrier1621

Construction Contract1521

Construction Contractor1521

Containers1589

Food Products1602

Homes for the Care of Persons1503

Hospitals1503, 1591

Institutions for the Care of Persons1503

Lease1660

Mailing List1504

Manufacturing Equipment, Partial Exemption … 1525.2

Medicines1591

Mobile Transportation Equipment, Leases of1661

Motion Pictures1529

Newspapers1590

Newspapers and Periodicals, Ingredient or Component Part of1590

Packers, Loaders and Shippers1630

Periodicals1590

Place Subject to an Admission Charge1603

Prescription1591

Prescription, Eyeglasses and Other Ophthalmic Materials1592

Publishers1543

Registered Pharmacist1591

Vehicle1610

Vessel1610

U.S. Government Supply Contracts1618

Delivery Charges, Pick-up and1502

Demonstration, Display and Use of Property Held for Resale—General1669

Aircraft Dealers1669

Fair Rental Value1669

Fair Rental Value, Automobiles1669

Leases and Rentals in General1660

Loans to Schools for Educational or Training Program1669

Mobile Transportation Equipment Leased1669

Property Used Both for Demonstration and Other Purposes1669

Rental to Salesmen for Demonstration1669

Salesmen, Sale to for Demonstration1669

Use of Rental Value as Measure of Tax1669

Demonstration, Display, and Use of Property Held for Resale—Vehicles1669.5

New and Used Vehicle Dealers and Lessors—Specific Applications1669.5

Vehicle Dealers, Lessors, Manufacturers, and Distributors—In General1669.5

Vehicle Manufacturers and Distributors—Specific Applications1669.5

Dental Laboratories1506

Dentists1506

Dentists, Prescription Medicines1591

Designers1540

Determination, Nonpayment, Penalty1703

Dietary Adjuncts1602

Dietary Supplements1602

Direct Payment permits1699.5

Discount, Cash, Proration Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans1671

Discounts, Reimbursement for Sales Tax1700

Display of Property Held for Resale

General1669

Vehicles1669.5

Disregard, Intentional, Penalties for1703

Draperies and Drapery Hardware1521

Dressers, Fur1531

"Drive-Ins", Taxable Sales of Food Product1603

Drop Shipments1706

Due Date of Returns1699

Dyers, Dressers, Fur1531

Dyes, Fur Dressers1531


E


Effect of1667

Feed1587

Form of1667

General1667

Hot Prepared Food Products Sold to Air Carriers1603(App. A)

Issuance of1667

Issuance Where Not Appropriate1667

Property Becoming an Ingredient or Component Part of Newspapers or Periodicals1590

Resale1668

Sales to United States, Supporting Documents1614

Watercraft1594

Electrical Transcriptions

(See Sound Recording)

Electronic Data Processing

(See Automated Data Processing)

Elevators, Installations1521

Employees' Meals1603

Employer Medical Contracts, Prescription Medicines1591

Equipment, Affixed to Real Property1596

Equipment, Automated Data Processing

Defined1502

Rental of1502

Title, Transfer of1502

Equipment (see Construction Contractor)

Equipment, Manufacturing … 1525.2, 1525.3

Evasion, Intent, Penalty1703

Excessive Reimbursement1521

Exchange1654

Exchange of Used for Reconditioned Similar Property1546

Exchanges, Army and Air Force, Navy, Coast Guard1614

Executors and Administrators1573

Exemption Cards1619

Exemption Certificates1667

Aircraft Fuel1598

Charitable Organizations1570

Common Carrier1621

Construction Contractor1521

Manufacturing Equipment … 1525.2

Exports1620

Eyeglasses and Other Ophthalmic Materials1592

Dispensing Opticians1592

Physicians and Surgeons and Optometrists1592

Prescription, Defined1592


F


Fabricating and Processing Property Furnished by Consumers1526

Factory-built Housing1521.4

Application of Tax1521.4

Definitions1521.4

Exclusion Certificate1521.4

Factory-built School Buildings

Application of Tax1521

Definitions1521

Exclusion certificate1521

Federal Areas1616

Alcoholic Beverages1616

Sales Through Vending Machines1616

Vending Machines, Sales Generally1574

Federal Taxes1617

Manufacturers or Importers Excise1617

Refunds of1617

Repeal or Reduction of1617

Retailers' Excise Taxes1617

Fees, C.O.D.1632

Fertilizer1588

Fertilizer, Defined1588

Finishing, Painting, Polishing1524

Fixtures

(See Construction Contractor)

Fixtures Affixed to Real Property1596

Flags, Prisoners of War Bracelets and Food or Beverages Transferred by Certain Nonprofit Organizations1597

Flags1597

Food Products and Nonalcoholic Beverages1597

Prisoners of War Bracelets1597

Resale Certificates1597

Tangible Personal Property1597

Florists1571

Food Products1602

Complimentary Food and Beverages1603

Defined1602

Dietary Supplements or Adjuncts1602

Grocers—Reporting Methods1602.5

Hospitals1503

Institutions1503

Places Where Admission is Charged1603

Programs for Low-Income Elderly Persons1603

Reporting Methods for Grocers1602.5

Sales of Combination Packages1602

Served with Facilities1603

Taxable Items Sold by Grocers1602.5

Taxable Sales of Food Product1603

Transferred by Nonprofit Youth Sports Organizations1597, 1603

Vending Machine Operators1574

Foreclosures1573

Foreign Missions and Consuls1619

Application of Tax1619

Records of Retailers1619

Tax Exemption Cards1619

Foreign Government, use of Aircraft1593

Foreword1500

Foundries1530

Fraternal Organizations1603

Fraud, Penalty1703

Fuel, Motor Vehicle and Aircraft1598

Fuel, Sold to Common Carriers1621

Funds, Civilian Welfare, Armed Services1614

Funeral Directors1505

Sales in Interstate or Foreign Commerce1505

Sales to the United States1505

Funds, Company and Other Unit, Armed Services1614

Fur Dressers and Dyers1531

Altering, Repairing and Remodeling Furs1549

Application of Tax Under Specific Circumstances1549

Chemicals Used in Mordanting1531

Chemicals Used in Pickling and Tanning1531

Dyes1531

Fabrication Labor1549

Intermediates1531

Processing Oils1531

Fur Repairers, Alterers and Remodelers1549

Fur Dressers and Dyers1531

Furniture Reupholsterers1550


G


Gift Wrapping1589

Gifts, Marketing Aids, Premiums and Prizes1670

Excess Tax Reimbursement1700

"Free" Meals1670

Gifts1670

Marketing Aids1670

Premiums1670

Prizes1670

Gold Bullion, Sales of1599

Good Faith, Resale Certificates1668

Goods Damaged in Transit1629

Grocers, Reporting Methods1602.5

Gun Clubs1506


H


Homes, Hospitals, Institutions for the Care of Persons, Defined1503

Hospitals, Defined1503, 1591

Hospitals, Institutions and Homes for the Care of Persons … 1503

Defined1503

Laboratory Charges1503

Sales by Institutions1503

Sales to Institutions1503

Hot Prepared Food Products1603

Hotels, Taxable Sales of Food Products1603


I


Impressed Mats, Leases of1660

Indian Reservations1616

Definitions1616

Sales by Off-Reservation Retailers1616

Sales by On-Reservation Retailers1616

Information, Processing of Customer-Furnished1502

Information Returns1687

Installation, Generally1546

Installing, Repairing, Reconditioning in General1546

Exchange of Used for Reconditioned Similar Property1546

Installation1546

Lump Sum Maintenance Contracts1546

Repair Jobs Covered by Insurance1546

Repairmen1546

Returns, Defects, and Replacements1655

Tire Retreading and Recapping1548

Institutions1503

Laboratory Charges1503

Sales by1503

Sales of Food Products1603

Sales to1503

Veterans, Loans of Property to for Educational or Training Program1669

Instrumentality, United States1614

Incorporated1614

Unincorporated1614

Insulin, Prescription Medicines1591

Insurance

Companies1567

Medical, Prescription Medicines1591

Repair Jobs Covered by1546

Interest and Penalties1703

Interest1703

Penalties1703

Intermediates, Fur Dressers and Dyers1531

Interstate and Foreign Commerce1620

Airplanes Delivered to Agencies of the United States1620

Coins and Bullion1599

Documentary Evidence1620

Persons Selling Exclusively in, Permits1699

Property for Defense Purposes Delivered to Officers of the United States1620

Property Mailed to Persons in Armed Forces1620

Rail Freight Cars1620

Repairers1620

Sales by Funeral Directors in1505

Sales Tax1620

Exports1620

Sales Following Movement of Property Into State1620

Sales Preceding Movement of Goods From Within State to Points Outside State1620

Use Tax1620

Exemptions1620

Imports1620

Purchase for use in this State1620

"Storage" and "Use", Exclusions1620


J


Joint Ventures1595


L


Labels1502, 1589

Laboratory Charges1503

Launderers and Cleaners1506

Leases, Contracts Designated as, Credit Sales and Repossessions1641

Leases of Manufacturing Equipment … 1525.2, 1525.3

Leases of Mobile Transportation Equipment1661

Leases Generally1660

Mobile Transportation Equipment Defined1661

Leases of Mobilehomes1660

Leases of Tangible Personal Property, In General1660

Aircraft, Leases of1593

Assignment of Leases1660

Chemical Toilets1660

Composed Type, Reproduction Proofs, Impressed Mats1660

Computer Leases1502

Dealers Leasing to Salesmen for Demonstration1669

Defined1660

Delivery Charges When Sale is by Lease1628

Grant of Privilege to Use Which is Not a Lease1660

Lease of Animal1660

Leases as Sales or Purchases1660

Manufacturing Equipment … 1525.2, 1525.3

Measure of Tax1660

Mobile Transportation Equipment1661

Nature of Tax1660

Neon Signs1660

Notice to Lessee When Rental Receipts Not Subject to Tax1686

Option to Purchase1660

Particular Application1660

Property Acquired in Exempt Transactions1660

Property Affixed to Realty1660

Property Leased in Form Acquired1660

Property Purchased Tax Paid1660

Property Subleased1660

Rental to Salesmen for Demonstration1669

Repair Parts1660

Sales Transactions Designated as Leases to Secure Payment of Price or to Avoid Tax1641

Tax Paid to Another State1660

Use of Property by Lessor1660

Vehicles, Registration and Name of Lessee1610

Leases, Vehicles1610

Leases, Vehicles, Mobile Transportation Equipment1661

Lessee, Notice to, Inapplicability of Tax1686

Lessor, Use of Property By, Leases1660

Liability, Responsible Person1702.5

Liability, Successors1702

Libraries, Circulating1506

Library Producers1527

Licensed Hearing Aid Dispensers1506

Licensed Veterinarians1506

Lienors of Tangible Personal Property1569

Limited Liability Company1595

Liquor Dealers1568

Loaders1630

Lubricating Oil, Sales to Common Carriers1621


M


Machinery, Affixed to Real Property1596

Machinery and Equipment

(See Construction Contractors)

Magnetic Tapes, Mailing Lists1504

Mailing Lists and Services1504

Addressing, Defined1504

Automatic Data Processing Services1502

Defined1504

Magnetic Tapes1504

Printing and Related Arts1541

Printing Related to Mailing1504

Mailing, Printing and Related Arts1541

Manufacturers of Personal Property1524

Alterations to New Clothing1524

Bad Debts1642

By-Products1525 (BTGB 67-7)

Painting, Polishing, Finishing1524

Retail Sales of Tangible Personal Property1595

Tax Paid Purchases Resold1701

Manufacturing, Property Used in1525

Manufacturing Aids1525 (STGB 50-24)

Salt in Food Processing1525 (BTGB 61-2)

Marketing Aids1670

Materials

(See Construction Contract)

Mats, Impressed

Leases of1660

Printing and Related Arts1541

Meal Programs for Low-Income Elderly Persons1603

Meals1603

Employees1603

Hospitals1503

Institutions1503

Programs for Low-Income Elderly Persons1603

Served to Condominium Residents1603

Served with Facilities1603

Students, Blind Vendors1603

Medical Identification Tags1570

Medical Insurance, Prescription Medicines1591

Medicare Program1614

Medicines, Prescriptions1591

Medical Devices, Applications, and Related Supplies1591, 1591.1

Wheelchairs, Crutches, Canes, and Walkers1591.2

Vehicles for Physically Handicapped Persons1591.3

Medical Oxygen Delivery Systems1591.4

Member of the Armed Services, Sales to by Automobile Dealers1566

Membership Fees1584

Memorial Dealers1572

Cemeteries Constructing Foundations1572

Merchandise, Returned1655

Merger, Statutory1595

Messes1614

Microfilm, Records Stored on1698

Microfilming1502

Minerals Affixed to Land, Transfer of1596

Minerals, Food Supplements1602

Miscellaneous Repair Operations1553

Bookbinders1553

Motor and Transformer Rewinding1553

Shoe Repairmen1553

Tennis Racket Restringing and Repairing1553

Watch and Jewelry Repairmen1553

Miscellaneous Service Enterprises1506

Barbers1506

Beauty Shop Operators1506

Bootblacks1506

Circulating Libraries1506

Cleaners1506

Dentists and Dental Laboratories1506

Gun Clubs1506

Launderers1506

Licensed Hearing Aid Dispensers1506

Meals, Schools and Educational Institutions1603

Mixing, Motion Pictures1529

Prescription Medicines1591

Rentals Generally1660

Summer Camps1506

Taxidermists1506

X-Rays1528

Mobile Transportation Equipment Leased While Being Held for Resale1669

Mobile Transportation Equipment, Leases of1661

Mobilehome1610.2

Certificate of Exemption1610.2

Installed for Occupancy as Residences1521

Leases of1660

Special Application of Tax to Mobilehome1610

Mobilehomes Installed for Occupancy as Residences1521

Modification, Repair, or Replacement, Aircraft1593

Modular Systems Furniture1583

Mordanting Chemicals Used by Fur Dressers1531

Motion Pictures1529

Application of Tax1529

Definitions1529

General1529

Miscellaneous1529

Operative Date1529

Motor and Transformer Rewinding1553

Motor Vehicle and Aircraft Fuels1598

Application of Sales or Use Tax to Fuel Furnished with Leased Vehicles or Aircraft1598

Exemption Certificate, Aircraft Fuel1598

Refunds, Withholding or Payment of by Controller1598

Sales of Motor Vehicle Fuel on Sales Tax-Included Basis1598


N


Navy Exchanges1614

Negligence, Penalties for1703

Neon Signs, Leases1660

Newspapers and Periodicals1590

Definitions1590

Exemption Certificates1590

Ingredient or Component Part Defined1590

Printing and Related Arts1541

School Catalogs and Yearbooks1590

Nonprofit

Parent-Teacher Association1603

Organization Providing Services to Developmentally Disabled—Sales of Handcrafted Property by1597

Youth Sports Organizations Food & Nonalcoholic Beverages Transferred by1597, 1603

Nonprofit Youth Sports Organizations Food and Nonalcoholic Beverages Transferred by1597, 1603

Nonresidents, Use of Common Carrier1593

Nonrevenue Operations, Use of Aircraft1593


O


Occasional Sales, Sale of a Business, Business Reorganization1595

Aircraft1595

Consolidation1595

Contribution to Commencing Corporation or Partnership1595

Manufacturers and Wholesalers1595

Sale or Reorganization of All or Part of a Business1595

Service Enterprises1595

Statutory Merger1595

Transfers of Substantially All Property Without Substantial Change in Ownership
1595

Vehicles1595

Vessels1595

Oil, Lubricating, Sold to Common Carriers1621

Oils Processing, Fur Dressers1531

Operations, Non-Revenue, Aircraft1593

Opticians, Dispensing, Eyeglasses and Other Ophthalmic Materials1592

Optometrists, Eyeglasses and Other Ophthalmic Materials1592

Organizations, Fraternal1603

Organizations, Religious, Sales of Meals and Food Products1603

Out-of-State Purchases of Vehicles—90 Day Test1566, 1610


P


Packers, Loaders and Shippers1630

Containers Generally1589

Defined1630

Property Used as Containers1630

Property Used to Condition Goods for Shipment1630

Painting, Polishing, Finishing1524

Paintings1501

Parent-Teacher Associations or Equivalent Organizations1603

Partial Exemption—Manufacturing Equipment … 1525.2

Parts, Repair, Leases1660

Parts, Replacement, Warranties1655

Partnership, Contribution to Commencing1595

Payment of Tax by Purchasers1685

Penalties

Determinations1703

Failure to Make Return1703

Fraud or Intend to Evade1703

Intentional Disregard1703

Late Payments1703

Negligence1703

Nonpayment of Determinations1703

Returns, Relief From for Reasonable Cause1703

Periodicals1590

Permits1699

Agents1699

Charitable Organizations, Permits for1570

Concessionaires1699

Construction Contractors1521

Direct Payment Permits1699.5

Inactive1699

Number Required1699

Penalty for Operating Without1703

Persons Selling Exclusively in Interstate Commerce1699

Persons Selling Exclusively to United States Government1699

Use Tax Direct Payment Permits1699.6

Vending Machine Operators1574

Personal Property, Manufacturers of1524

Personnel Training, Use of Aircraft1593

Persons, Low-Income Elderly, Meal Programs for1603

Pharmacist, Registered, Defined1591

Photo Finishers1528

Coloring & Tinting1528

Film Processing1528

Prints & Enlargements1528

Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories1528

Photo Finishers1528

Photocopiers of Records1528

Photographers and Photocopiers1528

X-Ray Laboratories1528

Photorecording1502

Photocopiers1528

Physician and Surgeon, Dentist or Podiatrist1591

Physicians and Surgeons, Eyeglasses and Other Ophthalmic Materials1592

Pickling and Tanning, Fur Dressers Chemicals1531

Pictures, Motion1529

Plants1588

Podiatrist, Prescription Medicines1591

Polishing, Painting, Finishing1524

Posters, Signs and Showcards1541

Preliminary Art, Advertising Agencies, Commercial Artists and Designers1540

Premiums1670

Prescription, Eyeglasses and Other Ophthalmic Materials, Defined1592

Prescription Medicines1591

Employer Medical Contracts1591

Exclusions1591

Health Facilities, Defined1591

Hospitals, Institutions and Homes for the Care of Persons1503

Insulin1591

Mammary Prostheses and Ostomy Appliances and Supplies1591

Medical Insurance1591

Medicines Defined1591

Miscellaneous Service Enterprises1506

Modifications to Vehicles, used by Physically Handicapped Persons1591

Orthotic and Prosthetic Devices1591

Physician and Surgeon, Dentist or Podiatrist1591

Prescription, Defined1591

Records1591, 1698

Registered Pharmacist, Defined1591

Wheelchairs, Crutches, Canes, Quad Canes and Walkers1591

Printing and Related Arts1541

Advertising Agencies1540

Charges of Separate Statements1504

Composed Type1541

Impressed Mats1541

Mailing1541

Mailing Services1504

Publications, Exemption of1590

Services1541

Signs, Showcards, and Posters1541

Typewriters, Duplication by1541

Printing, Related to Mailing Services1504

Prizes1670

Processing Oils, Dressers1531

Processing Property Furnished by Consumers1526

Processors, Electrical Transcriptions1527

Producing, Fabricating and Processing Property Furnished by Consumers, General Rules1526

Alterations of Men's New Garments1524

Printing and Imprinting1541

Repairing and Reconditioning Generally1546

Programs, Custom1502

Programs, Prewritten (Canned)1502

Promotional Plans1671

Property Acquired in Exempt Transactions, Lease of1660

Property Affixed to Realty, Lease of1660

Property Leased in Form Acquired1660

Property Purchased Tax Paid, Lease of … 1525.3, 1660

Property Purchased for Use in Manufacturing Process … 1525.2, 1525.3

Property, Real, Fixtures and Machinery and Equipment Affixed to1596

Property, Sales to Common Carriers1621

Property Subleased1660

Property, Tangible Personal, Through Vending Machines1574

Property, Transportation of by Retailers' Facilities1628

Property, Transportation of Property Sold for Delivered Price1628

Property Used in Manufacturing1525

Equipment, Partial Exemption … 1525.2, 1525.3

Manufacturing Aids1525 (STGB 50-24)

Salt in Food Processing1525 (BTGB 61-2)

Special Tooling, Contracts With U.S.1525 (STGB 57-22)

Proteins1602

Prototypes1501.1

Publications, Exemption of Certain1590

Publishers1543

Application of Tax1543

Examples of,1543

Definitions1543

Pumps, Deep Well Agricultural1521

Purchase Agent Fees1540

Purchase Items by Agency or Artist or Designers1540

Purchase, Option to, Leases1660

Purchase Price, Duty to Withhold, Successor1702

Purchaser

Business or Stock of Goods, Successor's Liability1702

Partial Exemption, Manufacturing Equipment … 1525.2, 1525.3

Payment of Tax by, Aircraft1610

Payment of Tax by, Vehicles1610

Payment of Tax by, Vessels1610

Payment of Use Tax by1685

Purchases, Leases as1660

Purchases, Tax Paid, Resold1701

Purchases, Tax Paid Resold, Construction Contractors1521


R


Rail Freight Cars1620

Realty, Property Affixed to, Leases of1660

Receipts for Tax Paid to Retailers1686

Notice to Lessee1686

Reconditioned Property, Exchange of Used for Similar1546

Reconditioning, Repairing1546

Recording Studios1527

Records1698

Bad Debts1642

Examination of1698

Failure to Maintain1698

Microfilm1698

Penalties Generally1703

Prepared by Automated Data Processing System1698

Prescription Medicine Exemption, Records in Support of1591

Retention1698

Vending Machine Operators1574

Refinishing1551

Refunds, Excess Tax Reimbursement to Customer, Evidence to Establish1700

Refunds, Excess Tax Reimbursement to Customer, Procedures Upon Disclosure of1700

Use Tax Collected by Retailers1684

Refunds, Withholding or Payment of by Controller (Tax on Motor Vehicle and Aircraft Fuels)1598

Reimbursement for Sales Tax1700

Discounts and Trading Stamps1700

Excess, Evidence to Establish Refund to Customer1700

Excess Reimbursement, Construction Contractor1521

Leases1660

Meals, Tips and Other Charges as Tax Included Amount1603

Motor Vehicle Fuel Sold at Tax Included Prices1598

Reimbursement Schedules1700

Trading Stamps Generally1671

Trade-ins Generally1654

Relief from Liability1705, 1705.1

Relief from Penalties, Returns, for Reasonable Cause1703

Religious Organizations, Sales of Meals and Food Products1603

Remodelers, Fur1549

Rental1660

Equipment, Automatic Data Processing1502

Launderers and Cleaners1506

Salesmen for Demonstration1669

Repainting and Refinishing1551

Painters, Polishers and Finishers1524

Resale Certificates1668

Repair, Aircraft1593

Repair, Construction Contractor1521

Repair or Warranty Service1593

Repair, Jobs Covered by Insurance1546

Repair, Miscellaneous Operations1553

Repair Parts, Leases1660

Repairers, Alterers, and Remodelers—Fur1549

Repairers, Shipments in Foreign Commerce1620

Repairing, Reconditioning1546

Repairing—Tennis Racket1553

Repairmen1546

Shoe1553

Watch and Jewelry1553

Replacements1655

Replacement Parts, Warranties1655

Repossessions1641

Computing Loss on1642

Court Ordered Sales, Foreclosures and Repossessions1573

Example of Computing Allowable Bad Debt Deduction for Repossessed Merchandise1642 Appendix 2

Reproduction Proofs, Leases of1660

Re-Recording, Motion Pictures1529

Resale Certificates1668

Auto Auctions and Auto Dismantlers1566.1

Automobile Dealers, Effect of Accepting from Nondealer Retailer1566

Construction Contractors1521

Demonstration and Display, Use of Property Purchased Under Resale Certificates for1669

Drapery Hardware Installers Accepting1521

Effect of1668

Flags and Prisoners of War Bracelets1597

Form of1668

Good Faith1668

Improper Use of1668

Newspapers and Periodicals for Component Parts of1590

Non-Dealer Automobile Retailers1566

Operators Not Furnishing to Vending Machine Operators1574

Other Evidence to Rebut Presumption of Taxability1668

Salt in Food Processing1525 (BTGB 61-2)

Salt Used in Food Processing1525 (BTGB 61-2)

Vending Machine Operators Furnishing1574

Research and Development1501.1, 1525.2

Restaurants, Taxable Sales of Food Products1603

Restringing—Tennis Racket1553

Retailers, Collection of Use Tax by1684

Retailers, Funeral Directors as1505

Retailers, Receipts for Use Tax Paid to1686

Retouching, Advertising Agencies, Commercial Artists and Designers1540

Retreading and Recapping Tires1548

Return, Failure to Make, Penalty1703

Returned Merchandise, Defective Merchandise and Warranties1655

Auction Sales, Agreement Not to Deliver Property or to Return Amount Paid1565

Barter, Exchange, Trade-ins1654

Replacement Parts, Warranties1655

Returned Merchandise1655

Returns, Information1687

Reupholsterers, Furniture1550

Rewinding—Motor and Transformer1553


S


Sale, Place of, Transportation Charges1628

When Sale Occurs1628

Sales, Leases as1660

Salesmen

Automobile Dealer1566

Dealer Aid to Automobile1566

Rental to for Demonstration1669

Sale of Property to for Demonstration1669

Sales to Common Carriers1621

Bill of Lading1621

Certificates A, B, C & D1621

Common Carrier Defined1621

Effect of Exemption Documents1621

Exemption Certificates1621

Foreign Air Carrier1621

Fuel, Lubricating Oil, and Other Property Placed in Use Prior to Reaching Destination1621

Liability of Purchaser1621

Supporting Certificate1621

Tangible Personal Property1621

Sales to the United States and Its Instrumentalities1614

American National Red Cross1614

Army and Air Force Exchange Services, Navy Exchanges, Coast Guard Exchanges, Open Messes, and Officers Messes1614

Company and Other Unit Funds1614

Construction Contractors1521

Incorporated Agencies1614

Incorporated Instrumentalities1614

Leases and Rentals in General1660

Leases Mobile Transportation Equipment1661

Medicare Program1614

Selective Service System1614

Supporting Documents1614

Unincorporated Agencies1614

United States Contractors1521

Sandwiches1603

Schedules, Reimbursement1700

Schools, Loans of Tangible Personal Property to for Educational or Training Programs1669

Sculptures1501

Seeds, Plants and Fertilizer1588

Selective Service System, Sales to1614

Service Charges1603

Service Enterprises Generally1501

Advertising Agencies1540

Commercial Artists1540

Designers1540

Installers1546

Manipulation of Customer-Furnished Information1502

Occasional Sale Exemption, Application to Service Enterprises1595

Persons Engaged in the Business of Rendering Service1501

Reconditioners1546

Repairers1546

Sale of Equipment Used in1595

Tax-Paid Purchases Resold1701

True Object of the Contract1501

X-Ray Laboratories1528

Services, Automatic Data Processing, Defined1502

Services, Printing and Related Arts1541

Sheriffs, Commissioners, and Other Court Appointed Officers1573

Shipment, Property Used to Condition Goods for1630

Shippers1630

Shoe Repairmen1553

Showcards, Signs and Posters1541

Signs, Neon, Leases1660

Signs, Showcards, and Posters1541

Silver Bullion, Sales of1599

Social Clubs1603

Soda Fountains, Taxable Sales of Food Products1603

Sound Recording1527

Library Producers1527

Processors1527

Recording Studios1527

Special Tooling, Contracts with U.S.1525(STGB 57-22)

"Storage" and "Use", Exclusions, Use Tax1620

Students, Sales of Food Products in Places Where Admission is Charged1603

Studios, Recording1527

Successor's Liability1702

Amount of1702

Duty to Withhold Purchase Price1702

Purchaser of Business or Stock of Goods1702

Release from Obligation as Successor1702

Summer Camps1506

Supplements, Dietary1602

Supplies and Tools for Self Use, Construction Contractors1521

Supporting Documents1614

Suspended Corporations1702.6


T


Tags, Feed Analysis1589

Tags, Price1589

Tangible Personal Property

Sale of, True Object of Contract1501

Sales to Common Carriers1621

Through Vending Machines for 15 cents or Less1574

Transferred by Nonprofit Parent Teacher Association1597

Transferred by Nonprofit Associations known as Friends of Library1597

Tanning, Fur Dressers, Chemicals1531

Tapes, Magnetic, Mailing Lists1504

Tax, as Debt, Collection of Use Tax by Retailers1684

Tax, Due Date, Credit Sales1641

Taxable Sales of Food Products1603

Alcoholic Beverages, Tax Reimbursement When Served With1700

Boarding Houses1603

Caterers1603

Drive-ins1603

Employees' Meals1603

Food for Consumption at Facilities Provided by the Retailer1603

Food Products Generally1602

"Free" Meals With Purchased Meals1603

Hot Prepared Food Products1603

Hotels1603

Meal Programs for Low-Income Elderly Persons1603

Meals Served to Patients and Inmates of an Institution1503

Places Where Admission is Charged1603

Presumption1603

Religious Organizations1603

Restaurants1603

Sales by Parent-Teacher Associations or Equivalent Organization1603

Sales to Students1603

Social Clubs and Fraternal Organizations1603

Soda Fountains1603

Student Meals, Blind Vendors1603

Tips and Service Charges1603

Transferred by Nonprofit Youth Sports Organizations1597, 1603

Vending Machines, When Considered Selling Meals1574

Taxes Federal1617

Importers1617

Manufacturers1617

Refunds of1617

Repeal of Reduction of1617

Taxes, Federal, Retailers Excise1617

Taxes, Sales, Interstate and Foreign Commerce1620

Taxes, Use, Interstate and Foreign Commerce1620

Taxidermists1506

Tax, Measure of, Leases of Tangible Personal Property1660

Tax Paid to Another State, Leases1660

Tax Paid Purchases Resold1701

Tax, Use of Rental Value, Demonstration, Display and Use of Property Held for Resale1669

Tax, Use, Paid to Retailers, Receipts for1686

Tax, Use, Payment by Purchasers1685

Teleproduction or Other Postproduction Service Equipment1532

Television Commercials and Billboards1529

Tennis Racket Restringing and Repairing1553

Terms, Use of1500

Test Flights, Aircraft1593

Timber, Transfer of Timber to be Severed1596

Tips1603

Tires, Retreading and Recapping1548

Toilets, Chemical, Leases1660

Tools, Supplies for Self Use, Construction Contractors1521

"Trade-Ins"1654

Trading Stamps and Related Promotional Plans1671

Cash Discount1671

Description of Plans1671

Proration of Cash Discount Between Taxable and Exempt Transactions1671

Tax Reimbursement, Effect of Collecting on Discounts1700

Trading Stamps1700

Training, Personnel, Aircraft1593

Transformer Rewinding1553

Transportation Charges1628

Examples1628 (Appendix)

Place of Sale1628

Property Sold for Delivered Price1628

Retailers' Facilities1628

Transportation by Carrier1628

Transportation by Retailers' Facilities1628

When Sale Occurs1628

Type, Composed, Printing and Related Arts1541

Typewriters, Duplication by1541


U


United States and Its Instrumentalities1614

United States, Airplanes Delivered to Agencies of1620

United States Contractors

(See Construction Contractors)

United States, Persons Selling Exclusively to, Permits1699

United States, Sales to by Funeral Directors1505

"Use", Exclusions, Use Tax1620

Use of Aircraft1593

Common Carrier1593

Financed Aircraft1593

Foreign Governments1593

Nonresidents1593

Nonrevenue Operations1593

Personal Training1593

Repair and Warranty Service1593

Use Tax1620

Collection by Retailers1684

Imports1620


V


Vehicles, Vessels and Aircraft1610

Aircraft, Exemption1593

Defined1610

Demonstration, Display, and Use of Property Held for Resale—Vehicles1669.5

Included in Transfer of Substantially All Property Used in Business Activity1595

Lease of Vehicles1610

Leases of Mobile Transportation Equipment1661

Mobile Transportation Equipment1661

Mobilehome1610

Out-of-State Purchases, Vehicles, 90-day Test1566, 1610

Payment of Tax by Purchaser1610

Vehicles1610

Vessels and Aircraft1610

Transfer of Vehicle to a Lessee by a Lessor—Presumption1610

Watercraft, Exemption1594

Vending Machine Operators1574

As Consumers1574

Dispensing Tangible Personal Property Through Vending Machines for 15¢ or Less1574

Food Products1574

Permits1574

Records1574

Sales to Operators Not Furnishing Resale Certificates1574

Schedules Showing Allocation by County1574

Vending Machines, Sales Through, Federal Areas1616

Vendors, Blind, Students' Meals1603

Vessels1610

Defined1610

Included in Transfer of Substantially All Property Used in Business Activity1595

Payment of Tax by Purchaser1610

Veterans Organizations, Nonprofit, Flags1597

Vitamins1602

Violations1500


W


Waiver of Limitation1698.5

"War Materiel" Contractors1618

Warranties

Replacement Parts1655

Watch and Jewelry Repairmen1553

Watercraft1594

Component Parts of1594

Exemption Certificate1594

Leases of Mobile Transportation Equipment1661

Special Provisions Affecting1610

Wholesalers, Retail Sales of Tangible Personal Property1595

Wine Dealers1568

Written Request for Relief of Liability1705, 1705.1


X


X-Ray Laboratories1528