Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
Table of Titles
A B C D E F G H I J L M N O P R S T U V W X
A
B
Subject | Regulation | Annotation (entire) |
---|---|---|
Bad Debts | 1642 | 130.0000 |
Bankruptcy Trustees in, sales by, see Court-Ordered Sales, Foreclosures, and Repossessions Post Bankruptcy Interest and Penalties, see Interest and Penalties | ||
Banks and Insurance Companies | 1567 | 135.0000 |
Barbers, see Miscellaneous Service Enterprises | ||
Barter, Exchange, “Trade-Ins” | 1654 | 140.0000 |
Beauty Shop Operators, see Miscellaneous Service Enterprises | ||
Beer, Wine and Liquor Dealers | 1568 | 145.0000 |
Boarding Houses, see Taxable Sales of Food Products | ||
Bookbinders, see Miscellaneous Repair Operations | ||
Bootblacks, see Miscellaneous Service Enterprises | ||
Brokers, see Consignees and Lienors of Tangible Personal Property for Sale | ||
Buildings and Other Property Affixed to Realty | 1596 | 150.0000 |
Bullion, see Coins and Bullion | ||
Business Reorganization, see Occasional Sales—Sale of a Business—Business Reorganization |
C
D
E
Subject | Regulation | Annotation (entire) |
---|---|---|
Electrical Transcriptions, see Sound Recording | ||
Electricity, see Gas, Electricity, and Water | ||
“Engaged in Business” | 220.0000 | |
Engraving, see Producing, Fabricating and Processing Property Furnished by Consumers—General Rules; Printing and Related Arts | ||
Equipment, see Buildings and Other Property Affixed to Realty; Leases of Mobile Transportation Equipment; United States Contractors | ||
Escrow Sales, see Sale | ||
Excess Reimbursement, see Reimbursement for Sales Tax | ||
Exchange, see Barter, Exchange, "Trade-ins" | ||
Exchange of Used for Reconditioned Goods, see Installing, Repairing, Reconditioning in General | ||
Executors, see Occasional Sales—Sale of a Business—Business Reorganization;Vehicles, Vessels, and Aircraft | ||
Exemption Certificates | 1667 | 222.0000 |
Export Packers, see Interstate and Foreign Commerce | ||
Exports, see Interstate and Foreign Commerce | ||
Eyeglasses and Other Ophthalmic Materials | 1592 | 225.0000 |
F
G
Subject | Regulation | Annotation (entire) |
---|---|---|
Gas, Electricity, and Water | 275.0000 | |
Gifts, Marketing Aids, Premiums, and Prizes | 1670 | 280.0000 |
Gold Bullion, see Coins and Bullion | ||
Goods Damaged In Transit | 1629 | 290.0000 |
Government Records Copies of, furnishing, see Service Enterprises Generally | ||
Grocers, see Food Products; Reporting Methods for Grocers | ||
Gross Receipts | 295.0000 |
H
Subject | Regulation | Annotation (entire) |
---|---|---|
Hearings, see Remedies of Taxpayers | ||
Hiring, see Leases of Tangible Personal Property—In General | ||
Homes, see Hospitals, Institutions and Homes for the Care of Persons | ||
Horses, see Animal Life and Feed. Sale of shares in horse syndicate agreements,see Tangible and Intangible Property | ||
Hospitals, Institutions And Homes For The Care Of Persons | 1503 | 300.0000 |
Hotels, see Taxable Sales of Food Products |
I
Subject | Regulation | Annotation (entire) |
---|---|---|
Ice, see Packers, Loaders, and Shippers; Property Used in Manufacturing | ||
Imports, see Interstate and Foreign Commerce | ||
Improvements to Real Property, see Buildings and Other Property Affixed to Realty; Construction Contractors; United States Contractors | ||
Incompetent Persons, see Hospitals, Institutions, and Homes for the Care of Persons | ||
Indebtedness Assumption and cancellation as gross receipts, see Gross Receipts | ||
Indians | 305.0000 | |
Information Returns | 1687 | 310.0000 |
Installing, Repairing, Reconditioning in General | 1546 | 315.0000 |
Institutions, see Hospitals, Institutions, and Homes for the Care of Persons | ||
Insurance Companies, see Banks and Insurance Companies | ||
Intangible Property, see Tangible and Intangible Property | ||
Interest and Penalties | 1703 | 320.0000 |
Interstate and Foreign Commerce | 1620 | 325.0000 |
J
Subject | Regulation | Annotation (entire) |
---|---|---|
Jewelry Repairmen, see Miscellaneous Repair Operations | ||
Joint Ventures, see Occasional Sales—Sale of a Business—Business Reorganization |
L
M
N
Subject | Regulation | Annotation (entire) |
---|---|---|
Neon Signs, see Leases of Tangible Personal Property—In General Repair and fabrication labor distinguished, see Producing, Fabricating, and Processing Property Furnished by Consumers—General Rules | ||
Newspapers and Periodicals | 1590 | 385.0000 |
Nonprofit Organizations | 390.0000 |
O
Subject | Regulation | Annotation (entire) |
---|---|---|
Occasional Sales—Sale of a Business—Business Reorganization | 1595 | 395.0000 |
P
R
S
T
U
Subject | Regulation | Annotation (entire) |
---|---|---|
United States, Sale by – “Surplus Property” | 560.0000 | |
United States Contractors | 565.0000 | |
Use of Property in State and Use Tax Generally | 570.0000 |
V
Subject | Regulation | Annotation (entire) |
---|---|---|
Vehicle Engine Exchanges | 575.0000 | |
Vehicles | 580.0000 | |
Vehicles, Vessels, And Aircraft | 1610 | 585.0000 |
Vending Machine Operators | 1574 | 590.0000 |
Ventures Joint, see Occasional Sales—Sale of a Business—Business Reorganization | ||
Vessels, see Sales to Common Carriers; Vehicles, Vessels, and Aircraft; Watercraft | ||
Veterinarians, see Permits; Prescription Medicines |
W
Subject | Regulation | Annotation (entire) |
---|---|---|
"War Materiel" Contractors | 1618 | 595.0000 |
Waste Byproducts | 596.0000 | |
Watch Repairmen, see Miscellaneous Repair Operations | ||
Water, see Gas, Electricity, and Water | ||
Watercraft | 1594 | 600.0000 |
Wine Dealers, see Beer, Wine, and Liquor Dealers | ||
Works of Art and Museum Pieces for Public Display | 1586 | 610.0000 |
X
Subject | Regulation | Annotation (entire) |
---|---|---|
X-Ray Laboratories, see Photographers, Photostat Producers, Photo Finishers, and X-Ray Laboratories |