Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
490.0000 Returns, Defects and Replacements—Regulation 1655 (View entire section)
(a) Returned Merchandise
(1) In General
- 490.0016 Arbitration Award
- 490.0030 Interdivisional Returns
- 490.0034 Manufacturer Replacement
- 490.0035 Merchandise Returned After Extended Use
- 490.0040 Option to Resell
- 490.0070 Repossession of Franchise
- 490.0080 Rescission vs. Second Sale
- 490.0085 Restocking Charges
- 490.0088 Returned Merchandise Deduction
- 490.0090 Returned Merchandise Deductions
- 490.0091 Returned Merchandise Deduction—Conditions
- 490.0092 Sale and Leaseback
- 490.0093 Sale of Auto
- 490.0095 Settlement of Litigation
- 490.0100 Storing Property on Seller's Behalf
(2) "Full Sale Price"
- 490.0220 Rescission of Sale
- 490.0223 Restocking Is Service
- 490.0228 Returned Merchandise
- 490.0240 Salesman's Commission
- 490.0260 Special Order Merchandise—Returned
- 490.0280 Subsequent Billing for Charges
- 490.0300 Tax Reimbursement
- 490.0320 Trading Stamps
- 490.0325 Trade-In of Defective Aircraft
- 490.0340 Transportation Charges
- 490.0380 Transportation Charges
- 490.0400 Unused Portion Returned
(b) Replacements Generally—Maintenance Contracts
- 490.0420 Agency
- 490.0429 Bundled Hardware and Software Maintenance Contract (Optional)
- 490.0430 Bundled Optional Maintenance Contract
- 490.0432 Bundled Optional Maintenance Contracts—Printers
- 490.0440 Credits
- 490.0477 Optional Service Contract—Replacement Units
- 490.0480 Real Property—Repairs to
- 490.0483 Repair Parts Purchased for Warranty Repairs
(c) Warranties
(1) In General
- 490.0495 Appliances Warranties
- 490.0500 Automobile Warranty
- 490.0510 Automobile Warranty
- 490.0510.200 Automobile Warranty—$100 Deductible
- 490.0510.350 Buyer's Warranty
- 490.0510.925 Lemon Law—Boat Replacement
- 490.0511 Lemon Law—Business Vehicles
- 490.0511.100 Lemon Law Effects on Residual Portion of Warranty
- 490.0512 Lemon Law Reimbursement
- 490.0512.300 Lemon Law Reimbursement—Court Settlement
- 490.0513.075 "Lemon Law"—Taxability of Mileage Charge
- 490.0515 Optional Warranties
- 490.0515.010 Optional Warranties
- 490.0516 Repair and Service Contracts
- 490.0517 Replacement of Motorhome—"Lemon Law"
- 490.0520 Returned Merchandise
- 490.0530 Road Hazard Warranties—Tires
- 490.0540 Solicitor (or His Assignee)—of Warranties
- 490.0560 Television Sets
- 490.0563 Third Party Service Repair Contracts
- 490.0571 Optional Maintenance Contracts
(2) Warranty Charges—When Includable in Tax Measure
- 490.0580 Insurance
- 490.0583 Mail Order Form—Preprinted Insurance Charge
- 490.0585 Maintenance Contract—Optional vs. Mandatory
- 490.0600 Manufacturer
- 490.0620 Parts Furnished by Dealer Under Used Car Warranty
- 490.0630 Performance Bonds
- 490.0660 Service Guarantees on Automobiles
- 490.0680 Service Policies
- 490.0700 Service Protection Contract
- 490.0720 Service Warranty
- 490.0727 Software/Hardware Post-Warranty Service Agreement
- 490.0740 Television