Business Taxes Law Guide – Revision 2010
 

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

Subject	Regulation	Annotation (entire)
ABANDONMENT CHARGES See Credit Sales and Repossessions.
ACCOMMODATION LOANS See Demonstration, Display and Accommodation Loans of Property Held for Resale.
ADMINISTRATORS Sales by, see Occasional Sales—Sale of a Business—Business Reorganization; Vehicles, Vessels and Aircraft.
ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS	1540	100.0000
ADVERTISING MATERIALS See Gifts, Marketing Aids, Premiums and Prizes.
ADVERTISING SPACE Sale of, see Tangible and Intangible Property.
AERIAL PHOTOGRAPHS AND MAPS See Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories.
AGENCY FEE See Advertising Agencies, Commercial Artists and Designers.
AGENTS Forwarding, see Interstate and Foreign Commerce.
AIDS Manufacturing, see Property Used in Manufacturing. Marketing, see Gifts, Marketing Aids, Premiums and Prizes.
AIR See Gas, Electricity and Water.
AIRCRAFT	1593	105.0000
ALTERATIONS See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules. New clothing, alterations to, see Manufacturers of Personal Property.
ANIMAL LIFE AND FEED	1587	110.0000
ARTISTS See Advertising Agencies, Commercial Artists and Designers.
ASSEMBLY See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
ASSUMPTION OF INDEBTEDNESS See Gross Receipts.
AUCTIONEERS	1565	115.0000
AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT	1502	120.0000
AUTOMOBILE DEALERS AND SALESMEN	1566	125.0000
AUTOMOBILES See Vehicles; Vehicles, Vessels, and Aircraft.

Back to top

B

Subject	Regulation	Annotation (entire)
BAD DEBTS	1642	130.0000
BANKRUPTCY Trustees in, sales by, see Court-Ordered Sales, Foreclosures and Repossessions. Postbankruptcy 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.

Back to top

C

Subject	Regulation	Annotation (entire)
C.O.D. FEES	1632	155.0000
CAMPS Summer, see Miscellaneous Service Enterprises.
CANCELLATION OF INDEBTEDNESS See Gross Receipts.
CANDY See Food Products.
CAPITAL CONTRIBUTIONS See Occasional Sales—Sale of a Business—Business Reorganization.
CARRIERS See Interstate and Foreign Commerce; Sales to Common Carriers.
CASH DISCOUNTS See Gross Receipts.
CATERERS See Taxable Sales of Food Products.
CEMETERIES See Memorial Dealers. "Pre-need" sales, see Morticians.
CHARITABLE ORGANIZATIONS	1570	165.0000
CHILDREN Care of, see Hospitals, Institutions and Homes for the Care of Persons.
CIRCULATING LIBRARIES See Miscellaneous Service Enterprises.
CLAIMS FOR REFUND See Remedies of Taxpayers.
CLASSIFICATION OF PROPERTY See Buildings and Other Property Affixed to Realty; Tangible and Intangible Property.
CLEANERS See Miscellaneous Service Enterprises.
CLUBS Social, see Taxable Sales of Food Products.
COINS AND BULLION	1599	168.0000
COLLECTION OF TAX BY BOARD		170.0000
COLLECTION OF TAX BY RETAILERS	1684	175.0000
COMMERCE See Interstate and Foreign Commerce.
COMMERCIAL ARTISTS See Advertising Agencies, Commercial Artists and Designers.
COMMON CARRIERS See Interstate and Foreign Commerce; Sales to Common Carriers.
COMPUTERS, PROGRAMS, AND DATA PROCESSING	1502
CONFECTIONERY See Food Products.
CONFIDENTIAL INFORMATION		180.0000
CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE	1569	185.0000
CONSTRUCTION CONTRACTORS	1521	190.0000
CONSTRUCTION CONTRACTOR EXEMPTION FROM INCREASE IN RATE OF STATE SALES AND USE TAXES	1826	191-0000
CONSULS See Foreign Governments and Consuls.
CONSUMPTION OF PROPERTY PURCHASED FOR RESALE See Resale Certificates; Use of Property in State and Use Tax Generally.
CONTAINERS AND LABELS	1589	195.0000
CONTINUING SALES AND PURCHASE See Leases of Tangible Personal Property—In General.
CONTRACTORS See Construction Contractors; United States Contractors; United States Government Supply Contracts; Contractors; Factory-Built Housing; Construction Contractor Exemption from Increase in Rate of State Sales and Use Taxes.
COURT-ORDERED SALES, FORECLOSURES AND REPOSSESSIONS	1573	198.0000
COVER CHARGES See Taxable Sales of Food Products.
CREDIT FOR TAX PAID TO OTHER JURISDICTIONS See Use of Property in State and Use Tax Generally.
CREDIT SALES AND REPOSSESSIONS		200.0000

Back to top

D

Subject	Regulation	Annotation (entire)
DAMAGED GOODS See Goods Damaged in Transit.
DATA PROCESSING See Automatic Data Processing Services and Equipment.
DEALERS See Automobile Dealers and Salesmen; Beer, Wine and Liquor Dealers; Memorial Dealers.
DEBTS Bad, see Bad Debts.
DEFECTIVE MERCHANDISE See Returns, Defects and Replacements.
DELINEATORS See Advertising Agencies, Commercial Artists and Designers.
DELIVERY CHARGES See C.O.D. Fees; Transportation Charges.
DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE – GENERAL	1669	210.0000
DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE – VEHICLES	1669.5	215.0000
DENTISTS AND DENTAL LABORATORIES See Miscellaneous Service Enterprises; Prescription Medicines.
DEPOSITS See Collection of Tax by Board.
DESIGNERS See Advertising Agencies, Commercial Artists and Designers.
DISCOUNTS See Gross Receipts; Gifts, Marketing Aids, Premiums and Prizes.
DISPLAY See Demonstration, Display and Accommodation Loans of Property Held for Resale; "Tax-Paid Purchases Resold."
DISPLAY MATERIAL See Gifts, Marketing Aids, Premiums and Prizes.
DISSOLUTION See Occasional Sales—Sale of a Business—Business Reorganization.
"DRIVE-INS" See Taxable Sales of Food Products.
DRUG AND DRUGGISTS See Prescription Medicines.
DRY ICE See Packers, Loaders, and Shippers.
DYERS See Fur Dressers and Dyers; Fur Repairers, Alterers and Remodelers.

Back to top

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

Back to top

F

Subject	Regulation	Annotation (entire)
FABRICATION See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
FACTORY-BUILT HOUSING	1521.4	228.0000
FEDERAL AREAS	1616	230.0000
FEDERAL TAXES	1617	235.0000
FEED See Animal Life and Feed.
FEES Agency, see Advertising Agencies, Commercial Artists and Designers. C.O.D., see C.O.D. Fees. Gross receipts, various fees as included within, see Gross Receipts.
FERTILIZER See Seeds, Plants and Fertilizers.
FINISHERS See Manufacturers of Personal Property; Repainting and Refinishing.
FIXTURES See Buildings and Other Property Affixed to Realty; Construction Contractors.
FILING SALES AND USE TAX RETURNS		236.0000
FLAGS, PRISONERS OF WAR BRACELETS AND FOOD OR BEVERAGES TRANSFERRED BY CERTAIN NONPROFIT ORGANIZATIONS	1597	238.0000
FLORISTS	1571	240.0000
FOOD PRODUCTS	1602	245.0000
FOREIGN COMMERCE See Interstate and Foreign Commerce
FOREIGN CONSULS	1619	250.0000
FOREIGN GOVERNMENTS See Foreign Consuls
FORM Substantial change in, see Leases of Tangible Personal Property—In General.
FORWARDING AGENTS See Interstate and Foreign Commerce.
FOUNDRIES	1530	255.0000
FRACTIONAL INTEREST Transfer of, see Tangible and Intangible Property.
FRATERNAL ORGANIZATIONS See Nonprofit Organizations; Taxable Sales of Food Products.
FREIGHT CARS Rail, exemption of, see Interstate and Foreign Commerce.
FUEL See Motor Vehicle and Aircraft Fuels.
FUR DRESSERS AND DYERS	1531	260.0000
FUR REPAIRERS, ALTERERS AND REMODELERS	1531	260.0000
FURNITURE REUPHOLSTERERS See Reupholsterers.

Back to top

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

Back to top

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.

Back to top

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

Back to top

J

Subject	Regulation	Annotation (entire)
JEWELRY REPAIRMEN See Miscellaneous Repair Operations.
JOINT VENTURES See Occasional Sales—Sale of a Business—Business Reorganization.

Back to top

L

Subject	Regulation	Annotation (entire)
LABELS See Containers and Labels.
LABOR See Gross Receipts; Installing, Repairing, Reconditioning in General; Producing, Fabricating and Processing Property Furnished by Consumers—General Rules; Service Enterprises Generally.
LABORATORIES See Miscellaneous Service Enterprises; Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories.
LAUNDERERS See Miscellaneous Service Enterprises.
LAY-AWAY SALES See Credit Sales and Repossessions.
LEASES OF TANGIBLE PERSONAL PROPERTY – IN GENERAL	1660	330.0000
LEASES OF MOBILE TRANSPORTATION EQUIPMENT	1661	335.0000
LIBRARIES, CIRCULATING See Miscellaneous Service Enterprises.
LICENSE See Leases of Tangible Personal Property—In General.
LIEN See Collection of Tax by Board.
LIENORS See Consignees and Lienors of Tangible Personal Property for Sale.
LIMITATIONS See Remedies of Taxpayers.
LIQUIDATION See Occasional Sales—Sale of a Business—Business Reorganization.
LIQUOR DEALERS See Beer, Wine and Liquor Dealers.
LOADERS See Packers, Loaders, and Shippers.
LOANS See Demonstration, Display and Use of Property Held for Resale— General.

Back to top

M

Subject	Regulation	Annotation (entire)
MACHINERY See Buildings and Other Property Affixed to Realty; Property Used in Manufacturing; United States Contractors.
MAIL ORDERS See Interstate and Foreign Commerce.
MAILING LISTS AND SERVICES	1504	340.0000
MAINTENANCE CONTRACTS See Returns, Defects and Replacements.
MANUFACTURERS OF PERSONAL PROPERTY	1524	345.0000
MANUFACTURING EQUIPMENT	1525.2	347.0000
MAPS See Tangible and Intangible Property. Aerial, see Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories.
MARKETING AIDS See Gifts, Marketing Aids, Premiums and Prizes.
MATERIALS See Construction Contractors.
MEALS See Taxable Sales of Food Products.
MEDICINE AND MEDICAL SUPPLIES, DEVICES AND APPLIANCES See Prescription Medicines.
MEMBERSHIP FEES	1584	349.0000
MEMORIAL DEALERS	1572	350.0000
MERCHANDISE TRADED IN See Barter, Exchange, "Trade-ins."
MERGERS See Occasional Sales—Sale of a Business—Business Reorganization.
MISCELLANEOUS REPAIR OPERATIONS	1553	355.0000
MISCELLANEOUS SERVICE ENTERPRISES	1506	360.0000
MOBILEHOMES AND COMMERCIAL COACHES	1610.2	362.0000
MONETIZED BULLION See Coins and Bullion.
MORTGAGEES AND TRUSTEES		365.0000
MORTICIANS	1505	370.0000
MOTION PICTURES	1529	375.0000
MOTOR REWINDING See Miscellaneous Repair Operations.
MOTOR VEHICLE AND AIRCRAFT FUELS	1598	380.0000
MOTOR VEHICLES See Automobile Dealers and Salesmen; Demonstration, Display and Accommodation Loans of Property Held for Resale; Vehicles; Vehicles, Vessels, and Aircraft.

Back to top

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

Back to top

O

Subject	Regulation	Annotation (entire)
OCCASIONAL SALES – SALE OF A BUSINESS – BUSINESS REORGANIZATION	1595	395.0000

Back to top

P

Subject	Regulation	Annotation (entire)
PACKERS, LOADERS, AND SHIPPERS	1630	400.0000
PAINTERS See Manufacturers of Personal Property; Repainting and Refinishing.
PARTNERSHIPS See Occasional Sales—Sale of a Business—Business Reorganization.
PAYMENT OF TAX BY PURCHASERS	1685	405.0000
PENALTIES See Interest and Penalties.
PERIODICALS See Newspapers and Periodicals.
PERMITS	1699	410.0000
PERSON		415.0000
PERSONAL PROPERTY See Tangible and Intangible Property. Leases of, see Leases of Tangible Personal Property—In General.
PHARMACISTS See Prescriptions Medicines.
PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES	1528	420.0000
PLANTS See Seeds, Plants and Fertilizers.
POLISHERS See Manufacturers of Personal Property; Repainting and Refinishing.
POLITICAL SUBDIVISIONS See State and Political Subdivisions.
POSTERS See Printing and Related Arts.
PREMIUMS See Gifts, Marketing Aids, Premiums and Prizes.
PRESCRIPTION MEDICINES	1591	425.0000
PRESUMPTIONS See Gross Receipts; Use of Property in State and Use Tax Generally.
PRINTING AND RELATED ARTS	1541	430.0000
PRINTED SALES MESSAGES	1541.5	432.0000
PRIZES See Gifts, Marketing Aids, Premiums and Prizes.
PROCESS, SERVICE OF See Collection of Tax by Board.
PROCESSING See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS – GENERAL RULES	1526	435.0000
PROMOTIONAL MATERIAL See Gifts, Marketing Aids, Premiums and Prizes; Trading Stamps and Related Promotional Plans.
PROOFS, REPRODUCTION See Printing and Related Arts.
PROPERTY See Buildings and Other Property Affixed to Realty; Tangible and Intangible Property.
PROPERTY USED IN MANUFACTURING	1525	440.0000
PUBLICATIONS See Newspapers and Periodicals.
PUBLISHERS	1543	442.0000
PURCHASERS See Payment of Tax by Purchasers.

Back to top

R

Subject	Regulation	Annotation (entire)
RACE HORSES See Animal Life and Feed.
RAIL FREIGHT CARS, EXEMPTION OF See Interstate and Foreign Commerce.
RATE OF TAX – CHANGE IN		445.0000
REAL PROPERTY See Buildings and Other Property Affixed to Realty; Construction Contractors; United States Contractors.
RECAPPING TIRES See Retreading and Recapping Tires.
RECEIPTS See Gross Receipts.
RECEIPTS FOR TAX PAID TO RETAILERS	1686	450.0000
RECEIVERS AND TRUSTEES IN BANKRUPTCY, EXECUTORS AND ADMINISTRATORS, SHERIFFS, COMMISSIONERS, AND OTHER COURT-APPOINTED OFFICERS See Court-Ordered Sales, Foreclosures and Repossessions.
RECONDITIONERS See Installing, Repairing and Reconditioning in General; Miscellaneous Repair Operations.
RECORDING STUDIOS See Sound Recording.
RECORDS	1698	455.0000
REDETERMINATIONS See Remedies of Taxpayers.
REFINISHING See Repainting and Refinishing.
REFUNDS See Remedies of Taxpayers.
REIMBURSEMENT FOR SALES TAX	1700	460.0000
RELIGIOUS ORGANIZATIONS Meals served by, see Taxable Sales of Food Products.
REMEDIES OF TAXPAYERS		465.0000
RENTALS See Leases of Tangible Personal Property—In General; Leases of Mobile Transportation Equipment.
REORGANIZATIONS See Occasional Sales—Sale of a Business—Business Reorganization.
REPAINTING AND REFINISHING	1551	470.0000
REPAIRERS AND RECONDITIONERS See Installing, Repairing and Reconditioning in General; Miscellaneous Repair Operations.
REPLACEMENTS See Returns, Defects and Replacements.
REPORTING METHODS FOR GROCERS	1602.5	472.0000
REPOSSESSIONS See Credit Sales and Repossessions.
REPRODUCTION PROOFS See Printing and Related Arts.
REPRODUCTION RIGHTS See Gross Receipts.
RESALE CERTIFICATES	1668	475.0000
RESEARCH AND DEVELOPMENT See Service Enterprises Generally.
RESEARCH AND DEVELOPMENT CONTRACTS	1501.1	477.0000
RESTAURANTS See Taxable Sales of Food Product.
RETAIL SALES See Sale.
RETAILER		480.0000
RETREADING AND RECAPPING TIRES	1548	485.0000
RETURNS, INFORMATION See Information Returns.
RETURNS, DEFECTS AND REPLACEMENTS	1655	490.0000
REUPHOLSTERERS	1550	493.0000
REWINDING MOTORS See Miscellaneous Repair Operations

Back to top

S

Subject	Regulation	Annotation (entire)
SALE		495.0000
SALES TO COMMON CARRIERS	1621	500.0000
SALES TO THE UNITED STATES AND ITS INSTRUMENTALITIES	1614	505.0000
SALESMEN See Automobile Dealers and Salesmen.
SAMPLES See Demonstration, Display and Use of Property Held for Resale— General; Gifts, Marketing Aids, Premiums and Prizes.
SECURITY FOR TAX See Collection of Tax by Board
SEEDS, PLANTS AND FERTILIZERS	1588	510.0000
SERVICE ENTERPRISES GENERALLY	1501	515.0000
SERVICE OF PROCESS See Collection of Tax by Board.
SERVICEMEN'S USE TAX LIABILITY See Vehicles.
SHIPPERS See Interstate and Foreign Commerce; Packers, Loaders, and Shippers.
SHOE REPAIRMEN See Miscellaneous Repair Operations.
SIGNS, SHOWCARDS AND POSTERS See Printing and Related Arts.
SILVER BULLION See Coins and Bullion.
SOCIAL CLUBS See Taxable Sales of Food Products.
SOUND RECORDING	1527	527.0000
SPACE Advertising, sale of, see Tangible and Intangible Property.
STATE AND POLITICAL SUBDIVISIONS		530.0000
STATUTE OF LIMITATIONS See Remedies of Taxpayers.
STORAGE See Use of Property in State and Use Tax Generally.
STUDENTS Meals, see Taxable Sales of Food Products.
STUDIOS See Motion Pictures. Recording, see Sound Recording.
SUBSTANTIAL CHANGE IN FORM See Leases of Tangible Personal Property—In General.
SUCCESSOR’S LIABILITY	1702	535.0000
SUMMER CAMPS See Miscellaneous Service Enterprises.
SURPLUS PROPERTY See United States, Sales by—"Surplus Property."

Back to top

T

Subject	Regulation	Annotation (entire)
TANGIBLE AND INTANGIBLE PROPERTY		540.0000
TANGIBLE PERSONAL PROPERTY See Tangible and Intangible Property. Leases of, see Leases of Tangible Personal Property—In General. Lienors and consignees of, for sale, see Consignees and Lienors of Tangible Personal Property for Sale.
TAX LIENS See Collection of Tax by Board.
“TAX-PAID PURCHASES RESOLD”	1701	545.0000
TAX PAID TO OTHER JURISDICTIONS Credit for, see Use of Property in State and Use Tax Generally.
TAXABLE SALES OF FOOD PRODUCTS	1603	550.0000
TAXIDERMISTS See Miscellaneous Service Enterprises.
TELEPHONE AND TELEGRAPH LINES See Buildings and Other Property Affixed to Realty.
TENNIS RACKET RESTRINGING AND REPAIRING See Miscellaneous Repair Operations.
TIPS See Taxable Sales of Food Products.
TIRES See Retreading and Recapping Tires.
TRADE-INS See Barter, Exchange, "Trade-ins."
TRADING STAMPS AND RELATED PROMOTIONAL PLANS	1671	555.0000
TRANSCRIPTIONS See Sound Recording.
TRANSFORMERS See United States Contractors. Rewinding, see Miscellaneous Repair Operations.
TRANSIT Goods Damaged in, See Goods Damaged in Transit.
TRANSMISSION AND DISTRIBUTION LINES See Buildings and Other Property Affixed to Realty.
TRANSPORTATION CHARGES	1628	557.0000
TRANSPORTATION EQUIPMENT Lease of, see Leases of Mobile Transportation Equipment.
TRUCKS AND TRAILERS See Vehicles; Vehicles, Vessels, and Aircraft.
TRUSTEES IN BANKRUPTCY Sales by, use tax, see Court-Ordered Sales, Foreclosures and Repossessions. Copy Pages K402 to K421 (MM).

Back to top

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. Copy Pages K431 to K435 (MM).

Back to top

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

Back to top

X

Subject	Regulation	Annotation (entire)
X-RAY LABORATORIES See Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories.