Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

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, Defined . . . 1504

Admission

Definitions . . . 1603

Places where admission is charged . . . 1603

Taxable sales of food products . . . 1603

Advertising Agencies, Commercial Artist and Designers . . . 1540

Agency Fee or Commission . . . 1540

Copy Writing . . . 1540

Electronic or Digital Artwork . . . 1540

Finished Art . . . 1540

Preliminary Art . . . 1540

Purchase Agent . . . 1540

Purchased Items by Agency or Artist or Designer . . . 1540

Retouching . . . 1540

Services . . . 1540

Typography charges . . . 1540

Websites . . . 1540

Agency,

United States, Incorporated . . . 1614

United States, Unincorporated . . . 1614

Agency Fee, Advertising Agencies . . . 1540

Agents, Permits . . . 1699

Aids, Manufacturing . . . 1525 (STGB 50-24)

Aids, Marketing . . . 1670

Aircraft . . . 1593

Common Carriers . . . 1593

Dealers, Demonstration, Display and Use of Property Held for Resale . . . 1669

Defined . . . 1593, 1610

Delivered to Agencies of the United States . . . 1620

Financed . . . 1593

Fuel, Exemption Certificate . . . 1598

Included in Transfer of Substantially All Property Used in Business Activity . . . 1595

Leases of Mobile Transportation Equipment . . . 1661

Modification, Repair, or Replacement . . . 1593

Non-revenue Operations . . . 1593

Payment of Tax by Purchaser . . . 1610

Personnel Training . . . 1593

Special Provisions Affecting Aircraft . . . 1610

Test Flights . . . 1593

Air Force Exchange Services . . . 1614

Alcoholic Beverages, Federal Areas . . . 1616

Alterations, New Clothing . . . 1524

Alterers, Fur . . . 1549

American National Red Cross . . . 1614

Animal, Lease of . . . 1660

Animal Life and Feed . . . 1587

Animal Life . . . 1587

Exemption Certificates . . . 1587

Feeds . . . 1587

Invoices Related to Exemption Certificates . . . 1587

Architects . . . 1506

Armed Forces, Property Mailed to Persons in . . . 1620

Army and Air Force Exchange Services . . . 1614

Assignment, Leases . . . 1660

Auctioneers . . . 1565

Audit Procedures . . . 1698.5

Waiver of Limitation . . . 1698.5

Automated Data Processing, Records Prepared by . . . 1698

Automatic Data Processing Services and Equipment

(See Computers, Programs, and Data Processing)

Automobile Dealers and Salesmen . . . 1566

Credit Sales and Repossessions Generally . . . 1641

Dealer Aid to Salesmen . . . 1566

Demonstration, Display, and Use of Property Held for Resale—Vehicles . . . 1669.5

Leased Vehicles . . . 1610

Rental Value as a Measure of Tax . . . 1669.5

Leases of Tangible Personal Property, In General . . . 1660

Leases of Mobile Transportation Equipment . . . 1661

Out-of-State Purchases of Vehicles, 90 Day Test . . . 1566

Resale Certificates Generally . . . 1668

Resale Certificates from Non-Dealer Retailers . . . 1566

Sales of Vehicles by Other Retailers . . . 1610

Sales to Members of the Armed Services . . . 1566

Special Provisions Affecting Vehicles . . . 1610

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B

Bad Debts . . . 1642

Amount Subject to Deduction . . . 1642

Construction Contractors . . . 1642

Definition . . . 1642

Example of Computing Allowable Loss . . . 1642 Appendix 1

Records . . . 1642

Reporting . . . 1642

Repossessions, Computing Loss on . . . 1642

Example of Computing Bad Debt Deduction . . . 1642 Appendix 2

Special Situations . . . 1642

Worthless Accounts Subsequently Collected . . . 1642

Bankruptcy, Receivers and Trustees in . . . 1573

Banks and Insurance Companies . . . 1567

Barbers . . . 1506

Barter, Exchange, "Trade-ins" . . . 1654

Barter and Exchange . . . 1654

Discount and Trade-in Allowance on Same Transaction . . . 1654

Exchange in Connection with Repairs . . . 1546

Occasional Sales, Sale of a Business . . . 1595

Reimbursement for Tax, Effect of Collecting . . . 1700

Trade-ins . . . 1654

Beauty Shop Operators . . . 1506

Beer, Wine and Liquor Dealers . . . 1568

Billboards, TV . . . 1529

Blind Vendors, Students' Meals . . . 1603

Boarding Houses, Taxable Sales of Food Products . . . 1603

Bookbinders . . . 1553

Bootblacks . . . 1506

Buildings and Other Property Affixed to Realty . . . 1596

Buildings and Minerals . . . 1596

Fixtures, Machinery and Equipment, Affixed to Real Property . . . 1596

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

Prefabricated Buildings . . . 1521

Timber . . . 1596

Bullion, Coins and . . . 1599

Application of Tax . . . 1599

General . . . 1599

Purchase of, as Investment . . . 1599

Business

Reorganization of . . . 1595

Sale of . . . 1595

Buyout Fees . . . 1529

By-Products, Manufacturers . . . 1525 (BTGB 67-7)

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C

Cabinets, Prefabricated . . . 1521

Carrier, Transportation by . . . 1628

Cars, Rail Freight . . . 1620

Cash Discounts, Proration of Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans . . . 1671

Caterers . . . 1603

Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices . . . 1585

Cemeteries, Constructing Foundations for Memorials . . . 1572

Certificates, Exemptions

(See Exemption Certificates)

Charges, Laboratory . . . 1503

Charges, Service, Sales of Food Products . . . 1603

Charitable Organizations . . . 1570

Exemption Certificates . . . 1570

Medical Identification Tags . . . 1570

Prisoners of War Bracelets . . . 1597

Sales by . . . 1570

Sales to . . . 1570

Sellers Permits . . . 1570, 1699

Chemical Toilets, Leases . . . 1660

Chemicals, Fur Dressers

Used in Mordanting . . . 1531

Used in Pickling and Tanning . . . 1531

Circulating Libraries . . . 1506

Civilian Welfare Funds, Armed Services . . . 1614

Cleaners and Launderers . . . 1506

Clothing, New, Alterations . . . 1524

Clubs, Officers and Non-Commissioned Clubs and Messes, Alcoholic Beverages . . . 1616

Clubs, Social . . . 1603

Coast Guard Exchanges . . . 1614

C.O.D. Fees . . . 1632

Coins and Bullion . . . 1599

Application of Tax . . . 1599

General . . . 1599

Purchase of, as Investment . . . 1599

Collection of Use Tax By Retailers . . . 1684

Application of Tax to Leases . . . 1660

Mobile Transportation Equipment . . . 1661

Penalty for Failure to Collect . . . 1703

Receipts for Tax Paid to Retailer . . . 1686

Refunds of Excess Collections . . . 1684

Retailers Engaged in Business in State . . . 1684

Retailers not Engaged in Business in State . . . 1684

Sales Tax Reimbursement, Excess Collections . . . 1700

Tax as Debt . . . 1684

Vehicles, Vessels and Aircraft, Special Provisions Concerning . . . 1610

Collections, Excess, Refunds of Use Tax Collected by Retailers . . . 1684

Commercial Artists and Designers . . . 1540

Commission, Advertising Agencies, Commercial Artists and Designers . . . 1540

Common Carriers, Sales to . . . 1621

Use of Aircraft . . . 1593

Company and Other Unit Funds, Armed Services . . . 1614

Composed Type, Leases of . . . 1660

Computers, Programs, and Data Processing . . . 1502

Addressing (Including Labels) for Mailing . . . 1502

Basic Applications of Tax . . . 1502

Definitions of Terms . . . 1502

Keypunching and Keystroke Verifying . . . 1502

Microfilming and Photorecording . . . 1502

Mailing Services . . . 1504

Manipulation of Customer-Furnished Information . . . 1502

Pick-up and Delivery Charges . . . 1502

Processing of Customer-Furnished Information . . . 1502

Programs . . . 1502

Rental of Equipment . . . 1502

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

Concessionaires, Permits . . . 1699

Consignees and Lienors of Tangible Personal Property for Sale . . . 1569

Sales by Court Appointed Officers . . . 1573

Construction Contract Defined . . . 1521

Construction Contractors . . . 1521

Application of Tax . . . 1521

Construction contractors . . . 1521

Cost Plus a Fee Contracts . . . 1521

Fixtures . . . 1521

Machinery and Equipment . . . 1521

Materials . . . 1521

Exemption Certificates . . . 1521

Deductions for Tax-Paid Purchases Resold . . . 1521

Exemption Certificates for Out-of-State Use . . . 1521

Resale Certificates . . . 1521

Miscellaneous Sales by Contractors . . . 1521

Permits . . . 1521

Supplies and Tools for Self Use . . . 1521

United States Construction Contractors . . . 1521

Machinery and Equipment . . . 1521

Materials and Fixtures . . . 1521

Bad Debts . . . 1642

Deep-Well Agricultural Pumps . . . 1521

Definitions . . . 1521

Construction Contract . . . 1521

Construction Contractor . . . 1521

Fixtures . . . 1521

Lump Sum Contract . . . 1521

Machinery and Equipment . . . 1521

Materials . . . 1521

Time and Material Contract . . . 1521

United States Construction Contractor . . . 1521

Draperies and Drapery Hardware . . . 1521

Elevator Installations . . . 1521

Excess Reimbursement . . . 1521

Factory-Built School Buildings . . . 1521

Mobilehomes Installed for Occupancy as Residences . . . 1521

Prefabricated Buildings . . . 1521

Prefabricated Cabinets . . . 1521

Remote Control Garage Door Openers . . . 1521

Repair Contracts . . . 1521

Telephone Switchboards and Instruments . . . 1521

Typical Items Regarded as:

Fixtures . . . 1521 (App. B)

Materials . . . 1521 (App. A)

Machinery and Equipment . . . 1521 (App. C)

Not Machinery and Equipment . . . 1521 (App. C)

U. S. Government Supply Contracts . . . 1618

Consumers

Morticians as . . . 1505

Persons Engaged in the Business of Providing Mailing Services as . . . 1504

Persons Engaged in the Business of Rendering Service as . . . 1501

Producing, Fabricating and Processing Property Furnished by . . . 1526

Containers and Labels . . . 1589

Containers . . . 1589

Defined . . . 1589

Feed Analysis Tags . . . 1589

Feed Bags . . . 1589

Gift Wrapping . . . 1589

Labels . . . 1589

Price Tags . . . 1589

Containers, Property Used As, By Packers, Loaders and Shippers . . . 1630

Contract

Construction, Defined . . . 1521

Employer Medical, Prescription Medicines . . . 1591

Lump Sum Maintenance . . . 1546

Contractors, Construction . . . 1521

Contractors, United States . . . 1521

Copy Writing . . . 1540

Corporation, Contribution to Commencing . . . 1595

County, Schedules Showing Allocation by Vending Machine Operators . . . 1574

Court Ordered Sales, Foreclosures and Repossessions . . . 1573

Foreclosure Sales . . . 1573

Repossessions . . . 1573

Sales Ordered by State Courts . . . 1573

Creative Art Services . . . 1529

Credit Sales and Repossessions . . . 1641

Bad Debts . . . 1642

Contracts Designated as Leases . . . 1641

Due Date of Tax . . . 1641

Personal Property Leases, Generally . . . 1660

Repossessions . . . 1641

Returns, Defects, Replacements . . . 1655

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D

Damaged Goods, Damaged in Transit . . . 1629

Data Processing

(See Computers, Programs, and Data Processing)

Dealer Aid to Salesmen—Automobile . . . 1566

Dealers, Beer, Wine and Liquor . . . 1568

Dealers, Memorial . . . 1572

Debts, Bad . . . 1642

Debit Card Fees . . . 1643

Deduction, Bad Debts, Amount Subject to . . . 1642

Deep-Well Agricultural Pumps . . . 1521

Defects . . . 1655

Definition of Terms

Addressing . . . 1504

Aircraft . . . 1593, 1610

Automatic Data Processing Services and Equipment . . . 1502

Bad Debts . . . 1642

Common Carrier . . . 1621

Construction Contract . . . 1521

Construction Contractor . . . 1521

Containers . . . 1589

Food Products . . . 1602

Homes for the Care of Persons . . . 1503

Hospitals . . . 1503, 1591

Institutions for the Care of Persons . . . 1503

Lease . . . 1660

Mailing List . . . 1504

Manufacturing Equipment, Partial Exemption . . . 1525.2

Medicines . . . 1591

Mobile Transportation Equipment, Leases of . . . 1661

Motion Pictures . . . 1529

Newspapers . . . 1590

Newspapers and Periodicals, Ingredient or Component Part of . . . 1590

Packers, Loaders and Shippers . . . 1630

Periodicals . . . 1590

Place Subject to an Admission Charge . . . 1603

Prescription . . . 1591

Prescription, Eyeglasses and Other Ophthalmic Materials . . . 1592

Publishers . . . 1543

Registered Pharmacist . . . 1591

Vehicle . . . 1610

Vessel . . . 1610

U.S. Government Supply Contracts . . . 1618

Delivery Charges, Pick-up and . . . 1502

Demonstration, Display and Use of Property Held for Resale—General . . . 1669

Aircraft Dealers . . . 1669

Fair Rental Value . . . 1669

Fair Rental Value, Automobiles . . . 1669

Leases and Rentals in General . . . 1660

Loans to Schools for Educational or Training Program . . . 1669

Mobile Transportation Equipment Leased . . . 1669

Property Used Both for Demonstration and Other Purposes . . . 1669

Rental to Salesmen for Demonstration . . . 1669

Salesmen, Sale to for Demonstration . . . 1669

Use of Rental Value as Measure of Tax . . . 1669

Demonstration, Display, and Use of Property Held for Resale—Vehicles . . . 1669.5

New and Used Vehicle Dealers and Lessors—Specific Applications . . . 1669.5

Vehicle Dealers, Lessors, Manufacturers, and Distributors—In General . . . 1669.5

Vehicle Manufacturers and Distributors—Specific Applications . . . 1669.5

Dental Laboratories . . . 1506

Dentists . . . 1506

Dentists, Prescription Medicines . . . 1591

Designers . . . 1540

Determination, Nonpayment, Penalty . . . 1703

Dietary Adjuncts . . . 1602

Dietary Supplements . . . 1602

Direct Payment permits . . . 1699.5

Discount, Cash, Proration Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans . . . 1671

Discounts, Reimbursement for Sales Tax . . . 1700

Display of Property Held for Resale

General . . . 1669

Vehicles . . . 1669.5

Disregard, Intentional, Penalties for . . . 1703

Draperies and Drapery Hardware . . . 1521

Dressers, Fur . . . 1531

"Drive-Ins", Taxable Sales of Food Product . . . 1603

Drop Shipments . . . 1706

Due Date of Returns . . . 1699

Dyers, Dressers, Fur . . . 1531

Dyes, Fur Dressers . . . 1531

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E

Effect of . . . 1667

Feed . . . 1587

Form of . . . 1667

General . . . 1667

Hot Prepared Food Products Sold to Air Carriers . . . 1603(App. A)

Issuance of . . . 1667

Issuance Where Not Appropriate . . . 1667

Property Becoming an Ingredient or Component Part of Newspapers or Periodicals
. . . 1590

Resale . . . 1668

Sales to United States, Supporting Documents . . . 1614

Watercraft . . . 1594

Electrical Transcriptions

(See Sound Recording)

Electronic Data Processing

(See Automated Data Processing)

Elevators, Installations . . . 1521

Employees' Meals . . . 1603

Employer Medical Contracts, Prescription Medicines . . . 1591

Equipment, Affixed to Real Property . . . 1596

Equipment, Automated Data Processing

Defined . . . 1502

Rental of . . . 1502

Title, Transfer of . . . 1502

Equipment (see Construction Contractor)

Equipment, Manufacturing . . . 1525.2, 1525.3

Evasion, Intent, Penalty . . . 1703

Excessive Reimbursement . . . 1521

Exchange . . . 1654

Exchange of Used for Reconditioned Similar Property . . . 1546

Exchanges, Army and Air Force, Navy, Coast Guard . . . 1614

Executors and Administrators . . . 1573

Exemption Cards . . . 1619

Exemption Certificates . . . 1667

Aircraft Fuel . . . 1598

Charitable Organizations . . . 1570

Common Carrier . . . 1621

Construction Contractor . . . 1521

Manufacturing Equipment . . . 1525.2

Exports . . . 1620

Eyeglasses and Other Ophthalmic Materials . . . 1592

Dispensing Opticians . . . 1592

Physicians and Surgeons and Optometrists . . . 1592

Prescription, Defined . . . 1592

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F

Fabricating and Processing Property Furnished by Consumers . . . 1526

Factory-built Housing . . . 1521.4

Application of Tax . . . 1521.4

Definitions . . . 1521.4

Exclusion Certificate . . . 1521.4

Factory-built School Buildings

Application of Tax . . . 1521

Definitions . . . 1521

Exclusion certificate . . . 1521

Federal Areas . . . 1616

Alcoholic Beverages . . . 1616

Sales Through Vending Machines . . . 1616

Vending Machines, Sales Generally . . . 1574

Federal Taxes . . . 1617

Manufacturers or Importers Excise . . . 1617

Refunds of . . . 1617

Repeal or Reduction of . . . 1617

Retailers' Excise Taxes . . . 1617

Fees, C.O.D. . . . 1632

Fertilizer . . . 1588

Fertilizer, Defined . . . 1588

Finishing, Painting, Polishing . . . 1524

Fixtures

(See Construction Contractor)

Fixtures Affixed to Real Property . . . 1596

Flags, Prisoners of War Bracelets and Food or Beverages Transferred by Certain Nonprofit Organizations . . . 1597

Flags . . . 1597

Food Products and Nonalcoholic Beverages . . . 1597

Prisoners of War Bracelets . . . 1597

Resale Certificates . . . 1597

Tangible Personal Property . . . 1597

Florists . . . 1571

Food Products . . . 1602

Complimentary Food and Beverages . . . 1603

Defined . . . 1602

Dietary Supplements or Adjuncts . . . 1602

Grocers—Reporting Methods . . . 1602.5

Hospitals . . . 1503

Institutions . . . 1503

Places Where Admission is Charged . . . 1603

Programs for Low-Income Elderly Persons . . . 1603

Reporting Methods for Grocers . . . 1602.5

Sales of Combination Packages . . . 1602

Served with Facilities . . . 1603

Taxable Items Sold by Grocers . . . 1602.5

Taxable Sales of Food Product . . . 1603

Transferred by Nonprofit Youth Sports Organizations . . . 1597, 1603

Vending Machine Operators . . . 1574

Foreclosures . . . 1573

Foreign Consuls . . . 1619

Application of Tax . . . 1619

Records of Retailers . . . 1619

Tax Exemption Cards . . . 1619

Foreign Government, use of Aircraft . . . 1593

Foreword . . . 1500

Foundries . . . 1530

Fraternal Organizations . . . 1603

Fraud, Penalty . . . 1703

Fuel, Motor Vehicle and Aircraft . . . 1598

Fuel, Sold to Common Carriers . . . 1621

Funds, Civilian Welfare, Armed Services . . . 1614

Funds, Company and Other Unit, Armed Services . . . 1614

Fur Dressers and Dyers . . . 1531

Altering, Repairing and Remodeling Furs . . . 1549

Application of Tax Under Specific Circumstances . . . 1549

Chemicals Used in Mordanting . . . 1531

Chemicals Used in Pickling and Tanning . . . 1531

Dyes . . . 1531

Fabrication Labor . . . 1549

Intermediates . . . 1531

Processing Oils . . . 1531

Fur Repairers, Alterers and Remodelers . . . 1549

Fur Dressers and Dyers . . . 1531

Furniture Reupholsterers . . . 1550

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G

Gift Wrapping . . . 1589

Gifts, Marketing Aids, Premiums and Prizes . . . 1670

Excess Tax Reimbursement . . . 1700

"Free" Meals . . . 1670

Gifts . . . 1670

Marketing Aids . . . 1670

Premiums . . . 1670

Prizes . . . 1670

Gold Bullion, Sales of . . . 1599

Good Faith, Resale Certificates . . . 1668

Goods Damaged in Transit . . . 1629

Grocers, Reporting Methods . . . 1602.5

Gun Clubs . . . 1506

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H

Homes, Hospitals, Institutions for the Care of Persons, Defined . . . 1503

Hospitals, Defined . . . 1503, 1591

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

Defined . . . 1503

Laboratory Charges . . . 1503

Sales by Institutions . . . 1503

Sales to Institutions . . . 1503

Hot Prepared Food Products . . . 1603

Hotels, Taxable Sales of Food Products . . . 1603

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I

Impressed Mats, Leases of . . . 1660

Indian Reservations . . . 1616

Definitions . . . 1616

Sales by Off-Reservation Retailers . . . 1616

Sales by On-Reservation Retailers . . . 1616

Information, Processing of Customer-Furnished . . . 1502

Information Returns . . . 1687

Installation, Generally . . . 1546

Installing, Repairing, Reconditioning in General . . . 1546

Exchange of Used for Reconditioned Similar Property . . . 1546

Installation . . . 1546

Lump Sum Maintenance Contracts . . . 1546

Repair Jobs Covered by Insurance . . . 1546

Repairmen . . . 1546

Returns, Defects, and Replacements . . . 1655

Tire Retreading and Recapping . . . 1548

Vehicle Engine Exchanges . . . 1547

Institutions . . . 1503

Laboratory Charges . . . 1503

Sales by . . . 1503

Sales of Food Products . . . 1603

Sales to . . . 1503

Veterans, Loans of Property to for Educational or Training Program . . . 1669

Instrumentality, United States . . . 1614

Incorporated . . . 1614

Unincorporated . . . 1614

Insulin, Prescription Medicines . . . 1591

Insurance

Companies . . . 1567

Medical, Prescription Medicines . . . 1591

Repair Jobs Covered by . . . 1546

Interest and Penalties . . . 1703

Interest . . . 1703

Penalties . . . 1703

Intermediates, Fur Dressers and Dyers . . . 1531

Interstate and Foreign Commerce . . . 1620

Airplanes Delivered to Agencies of the United States . . . 1620

Coins and Bullion . . . 1599

Documentary Evidence . . . 1620

Persons Selling Exclusively in, Permits . . . 1699

Property for Defense Purposes Delivered to Officers of the United States . . . 1620

Property Mailed to Persons in Armed Forces . . . 1620

Rail Freight Cars . . . 1620

Repairers . . . 1620

Sales by Morticians in . . . 1505

Sales Tax . . . 1620

Exports . . . 1620

Sales Following Movement of Property Into State . . . 1620

Sales Preceding Movement of Goods From Within State to Points Outside State . . . 1620

Use Tax . . . 1620

Exemptions . . . 1620

Imports . . . 1620

Purchase for use in this State . . . 1620

"Storage" and "Use", Exclusions . . . 1620

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J

Joint Ventures . . . 1595

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L

Labels . . . 1502, 1589

Laboratory Charges . . . 1503

Launderers and Cleaners . . . 1506

Leases, Contracts Designated as, Credit Sales and Repossessions . . . 1641

Leases of Manufacturing Equipment . . . 1525.2, 1525.3

Leases of Mobile Transportation Equipment . . . 1661

Leases Generally . . . 1660

Mobile Transportation Equipment Defined . . . 1661

Leases of Mobilehomes . . . 1660

Leases of Tangible Personal Property, In General . . . 1660

Aircraft, Leases of . . . 1593

Assignment of Leases . . . 1660

Chemical Toilets . . . 1660

Composed Type, Reproduction Proofs, Impressed Mats . . . 1660

Computer Leases . . . 1502

Dealers Leasing to Salesmen for Demonstration . . . 1669

Defined . . . 1660

Delivery Charges When Sale is by Lease . . . 1628

Grant of Privilege to Use Which is Not a Lease . . . 1660

Lease of Animal . . . 1660

Leases as Sales or Purchases . . . 1660

Manufacturing Equipment . . . 1525.2, 1525.3

Measure of Tax . . . 1660

Mobile Transportation Equipment . . . 1661

Nature of Tax . . . 1660

Neon Signs . . . 1660

Notice to Lessee When Rental Receipts Not Subject to Tax . . . 1686

Option to Purchase . . . 1660

Particular Application . . . 1660

Property Acquired in Exempt Transactions . . . 1660

Property Affixed to Realty . . . 1660

Property Leased in Form Acquired . . . 1660

Property Purchased Tax Paid . . . 1660

Property Subleased . . . 1660

Rental to Salesmen for Demonstration . . . 1669

Repair Parts . . . 1660

Sales Transactions Designated as Leases to Secure Payment of Price or to Avoid Tax . . . 1641

Tax Paid to Another State . . . 1660

Use of Property by Lessor . . . 1660

Vehicles, Registration and Name of Lessee . . . 1610

Leases, Vehicles . . . 1610

Leases, Vehicles, Mobile Transportation Equipment . . . 1661

Lessee, Notice to, Inapplicability of Tax . . . 1686

Lessor, Use of Property By, Leases . . . 1660

Liability, Responsible Person . . . 1702.5

Liability, Successors . . . 1702

Libraries, Circulating . . . 1506

Library Producers . . . 1527

Licensed Hearing Aid Dispensers . . . 1506

Licensed Veterinarians . . . 1506

Lienors of Tangible Personal Property . . . 1569

Limited Liability Company . . . 1595

Liquor Dealers . . . 1568

Loaders . . . 1630

Lubricating Oil, Sales to Common Carriers . . . 1621

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M

Machinery, Affixed to Real Property . . . 1596

Machinery and Equipment

(See Construction Contractors)

Magnetic Tapes, Mailing Lists . . . 1504

Mailing Lists and Services . . . 1504

Addressing, Defined . . . 1504

Automatic Data Processing Services . . . 1502

Defined . . . 1504

Magnetic Tapes . . . 1504

Printing and Related Arts . . . 1541

Printing Related to Mailing . . . 1504

Mailing, Printing and Related Arts . . . 1541

Manufacturers of Personal Property . . . 1524

Alterations to New Clothing . . . 1524

Bad Debts . . . 1642

By-Products . . . 1525 (BTGB 67-7)

Painting, Polishing, Finishing . . . 1524

Retail Sales of Tangible Personal Property . . . 1595

Tax Paid Purchases Resold . . . 1701

Manufacturing Equipment . . . 1525.2, 1525.3

Manufacturing Equipment, Partial Exemption . . . 1525.2, 1525.3

Manufacturing, Property Used in . . . 1525

Manufacturing Aids . . . 1525 (STGB 50-24)

Salt in Food Processing . . . 1525 (BTGB 61-2)

Marketing Aids . . . 1670

Materials

(See Construction Contract)

Mats, Impressed

Leases of . . . 1660

Printing and Related Arts . . . 1541

Meal Programs for Low-Income Elderly Persons . . . 1603

Meals . . . 1603

Employees . . . 1603

Hospitals . . . 1503

Institutions . . . 1503

Programs for Low-Income Elderly Persons . . . 1603

Served to Condominium Residents . . . 1603

Served with Facilities . . . 1603

Students, Blind Vendors . . . 1603

Medical Identification Tags . . . 1570

Medical Insurance, Prescription Medicines . . . 1591

Medicare Program . . . 1614

Medicines, Prescriptions . . . 1591

Medical Devices, Applications, and Related Supplies . . . 1591, 1591.1

Wheelchairs, Crutches, Canes, and Walkers . . . 1591.2

Vehicles for Physically Handicapped Persons . . . 1591.3

Medical Oxygen Delivery Systems . . . 1591.4

Member of the Armed Services, Sales to by Automobile Dealers . . . 1566

Membership Fees . . . 1584

Memorial Dealers . . . 1572

Cemeteries Constructing Foundations . . . 1572

Merchandise, Returned . . . 1655

Merger, Statutory . . . 1595

Messes . . . 1614

Microfilm, Records Stored on . . . 1698

Microfilming . . . 1502

Minerals Affixed to Land, Transfer of . . . 1596

Minerals, Food Supplements . . . 1602

Miscellaneous Repair Operations . . . 1553

Bookbinders . . . 1553

Motor and Transformer Rewinding . . . 1553

Shoe Repairmen . . . 1553

Tennis Racket Restringing and Repairing . . . 1553

Watch and Jewelry Repairmen . . . 1553

Miscellaneous Service Enterprises . . . 1506

Barbers . . . 1506

Beauty Shop Operators . . . 1506

Bootblacks . . . 1506

Circulating Libraries . . . 1506

Cleaners . . . 1506

Dentists and Dental Laboratories . . . 1506

Gun Clubs . . . 1506

Launderers . . . 1506

Licensed Hearing Aid Dispensers . . . 1506

Meals, Schools and Educational Institutions . . . 1603

Mixing, Motion Pictures . . . 1529

Prescription Medicines . . . 1591

Rentals Generally . . . 1660

Summer Camps . . . 1506

Taxidermists . . . 1506

X-Rays . . . 1528

Mobile Transportation Equipment Leased While Being Held for Resale . . . 1669

Mobile Transportation Equipment, Leases of . . . 1661

Mobilehome . . . 1610.2

Certificate of Exemption . . . 1610.2

Installed for Occupancy as Residences . . . 1521

Leases of . . . 1660

Special Application of Tax to Mobilehome . . . 1610

Mobilehomes Installed for Occupancy as Residences . . . 1521

Modification, Repair, or Replacement, Aircraft . . . 1593

Modular Systems Furniture . . . 1583

Mordanting Chemicals Used by Fur Dressers . . . 1531

Morticians . . . 1505

Sales in Interstate or Foreign Commerce . . . 1505

Sales to the United States . . . 1505

Motion Pictures . . . 1529

Application of Tax . . . 1529

Definitions . . . 1529

General . . . 1529

Miscellaneous . . . 1529

Operative Date . . . 1529

Motor and Transformer Rewinding . . . 1553

Motor Vehicle and Aircraft Fuels . . . 1598

Application of Sales or Use Tax to Fuel Furnished with Leased Vehicles or Aircraft . . . 1598

Exemption Certificate, Aircraft Fuel . . . 1598

Refunds, Withholding or Payment of by Controller . . . 1598

Sales of Motor Vehicle Fuel on Sales Tax-Included Basis . . . 1598

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N

Navy Exchanges . . . 1614

Negligence, Penalties for . . . 1703

Neon Signs, Leases . . . 1660

Newspapers and Periodicals . . . 1590

Definitions . . . 1590

Exemption Certificates . . . 1590

Ingredient or Component Part Defined . . . 1590

Printing and Related Arts . . . 1541

School Catalogs and Yearbooks . . . 1590

Nonprofit

Parent-Teacher Association . . . 1603

Organization Providing Services to Developmentally Disabled—Sales of Handcrafted Property by . . . 1597

Youth Sports Organizations Food & Nonalcoholic Beverages Transferred by . . . 1597, 1603

Nonprofit Youth Sports Organizations Food and Nonalcoholic Beverages Transferred by . . . 1597, 1603

Nonresidents, Use of Common Carrier . . . 1593

Nonrevenue Operations, Use of Aircraft . . . 1593

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O

Occasional Sales, Sale of a Business, Business Reorganization . . . 1595

Aircraft . . . 1595

Consolidation . . . 1595

Contribution to Commencing Corporation or Partnership . . . 1595

Manufacturers and Wholesalers . . . 1595

Sale or Reorganization of All or Part of a Business . . . 1595

Service Enterprises . . . 1595

Statutory Merger . . . 1595

Transfers of Substantially All Property Without Substantial Change in Ownership
. . . 1595

Vehicles . . . 1595

Vessels . . . 1595

Oil, Lubricating, Sold to Common Carriers . . . 1621

Oils Processing, Fur Dressers . . . 1531

Operations, Non-Revenue, Aircraft . . . 1593

Opticians, Dispensing, Eyeglasses and Other Ophthalmic Materials . . . 1592

Optometrists, Eyeglasses and Other Ophthalmic Materials . . . 1592

Organizations, Fraternal . . . 1603

Organizations, Religious, Sales of Meals and Food Products . . . 1603

Out-of-State Purchases of Vehicles—90 Day Test . . . 1566, 1610

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P

Packers, Loaders and Shippers . . . 1630

Containers Generally . . . 1589

Defined . . . 1630

Property Used as Containers . . . 1630

Property Used to Condition Goods for Shipment . . . 1630

Painting, Polishing, Finishing . . . 1524

Paintings . . . 1501

Parent-Teacher Associations or Equivalent Organizations . . . 1603

Partial Exemption—Manufacturing Equipment . . . 1525.2

Parts, Repair, Leases . . . 1660

Parts, Replacement, Warranties . . . 1655

Partnership, Contribution to Commencing . . . 1595

Payment of Tax by Purchasers . . . 1685

Penalties

Determinations . . . 1703

Failure to Make Return . . . 1703

Fraud or Intend to Evade . . . 1703

Intentional Disregard . . . 1703

Late Payments . . . 1703

Negligence . . . 1703

Nonpayment of Determinations . . . 1703

Returns, Relief From for Reasonable Cause . . . 1703

Periodicals . . . 1590

Permits . . . 1699

Agents . . . 1699

Charitable Organizations, Permits for . . . 1570

Concessionaires . . . 1699

Construction Contractors . . . 1521

Direct Payment Permits . . . 1699.5

Inactive . . . 1699

Number Required . . . 1699

Penalty for Operating Without . . . 1703

Persons Selling Exclusively in Interstate Commerce . . . 1699

Persons Selling Exclusively to United States Government . . . 1699

Use Tax Direct Payment Permits . . . 1699.6

Vending Machine Operators . . . 1574

Personal Property, Manufacturers of . . . 1524

Personnel Training, Use of Aircraft . . . 1593

Persons, Low-Income Elderly, Meal Programs for . . . 1603

Pharmacist, Registered, Defined . . . 1591

Photo Finishers . . . 1528

Coloring & Tinting . . . 1528

Film Processing . . . 1528

Prints & Enlargements . . . 1528

Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories . . . 1528

Photo Finishers . . . 1528

Photocopiers of Records . . . 1528

Photographers and Photocopiers . . . 1528

X-Ray Laboratories . . . 1528

Photorecording . . . 1502

Photocopiers . . . 1528

Physician and Surgeon, Dentist or Podiatrist . . . 1591

Physicians and Surgeons, Eyeglasses and Other Ophthalmic Materials . . . 1592

Pickling and Tanning, Fur Dressers Chemicals . . . 1531

Pictures, Motion . . . 1529

Plants . . . 1588

Podiatrist, Prescription Medicines . . . 1591

Polishing, Painting, Finishing . . . 1524

Posters, Signs and Showcards . . . 1541

Preliminary Art, Advertising Agencies, Commercial Artists and Designers . . . 1540

Premiums . . . 1670

Prescription, Eyeglasses and Other Ophthalmic Materials, Defined . . . 1592

Prescription Medicines . . . 1591

Employer Medical Contracts . . . 1591

Exclusions . . . 1591

Health Facilities, Defined . . . 1591

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

Insulin . . . 1591

Mammary Prostheses and Ostomy Appliances and Supplies. . . . 1591

Medical Insurance . . . 1591

Medicines Defined . . . 1591

Miscellaneous Service Enterprises . . . 1506

Modifications to Vehicles, used by Physically Handicapped Persons . . . 1591

Orthotic and Prosthetic Devices . . . 1591

Physician and Surgeon, Dentist or Podiatrist . . . 1591

Prescription, Defined . . . 1591

Records . . . 1591, 1698

Registered Pharmacist, Defined . . . 1591

Wheelchairs, Crutches, Canes, Quad Canes and Walkers . . . 1591

Printing and Related Arts . . . 1541

Advertising Agencies . . . 1540

Charges of Separate Statements . . . 1504

Composed Type . . . 1541

Impressed Mats . . . 1541

Mailing . . . 1541

Mailing Services . . . 1504

Publications, Exemption of . . . 1590

Services . . . 1541

Signs, Showcards, and Posters . . . 1541

Typewriters, Duplication by . . . 1541

Printing, Related to Mailing Services . . . 1504

Prizes . . . 1670

Processing Oils, Dressers . . . 1531

Processing Property Furnished by Consumers . . . 1526

Processors, Electrical Transcriptions . . . 1527

Producing, Fabricating and Processing Property Furnished by Consumers, General Rules . . . 1526

Alterations of Men's New Garments . . . 1524

Printing and Imprinting . . . 1541

Repairing and Reconditioning Generally . . . 1546

Programs, Custom . . . 1502

Programs, Prewritten (Canned) . . . 1502

Promotional Plans . . . 1671

Property Acquired in Exempt Transactions, Lease of . . . 1660

Property Affixed to Realty, Lease of . . . 1660

Property Leased in Form Acquired . . . 1660

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 to . . . 1596

Property, Sales to Common Carriers . . . 1621

Property Subleased . . . 1660

Property, Tangible Personal, Through Vending Machines . . . 1574

Property, Transportation of by Retailers' Facilities . . . 1628

Property, Transportation of Property Sold for Delivered Price . . . 1628

Property Used in Manufacturing . . . 1525

Equipment, Partial Exemption . . . 1525.2, 1525.3

Manufacturing Aids . . . 1525 (STGB 50-24)

Salt in Food Processing . . . 1525 (BTGB 61-2)

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

Proteins . . . 1602

Prototypes . . . 1501.1

Publications, Exemption of Certain . . . 1590

Publishers . . . 1543

Application of Tax . . . 1543

Examples of, . . . 1543

Definitions . . . 1543

Pumps, Deep Well Agricultural . . . 1521

Purchase Agent Fees . . . 1540

Purchase Items by Agency or Artist or Designers . . . 1540

Purchase, Option to, Leases . . . 1660

Purchase Price, Duty to Withhold, Successor . . . 1702

Purchaser

Business or Stock of Goods, Successor's Liability . . . 1702

Partial Exemption, Manufacturing Equipment . . . 1525.2, 1525.3

Payment of Tax by, Aircraft . . . 1610

Payment of Tax by, Vehicles . . . 1610

Payment of Tax by, Vessels . . . 1610

Payment of Use Tax by . . . 1685

Purchases, Leases as . . . 1660

Purchases, Tax Paid, Resold . . . 1701

Purchases, Tax Paid Resold, Construction Contractors . . . 1521

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R

Rail Freight Cars . . . 1620

Realty, Property Affixed to, Leases of . . . 1660

Receipts for Tax Paid to Retailers . . . 1686

Notice to Lessee . . . 1686

Reconditioned Property, Exchange of Used for Similar . . . 1546

Reconditioning, Repairing . . . 1546

Recording Studios . . . 1527

Records . . . 1698

Bad Debts . . . 1642

Examination of . . . 1698

Failure to Maintain . . . 1698

Microfilm . . . 1698

Penalties Generally . . . 1703

Prepared by Automated Data Processing System . . . 1698

Prescription Medicine Exemption, Records in Support of . . . 1591

Retention . . . 1698

Vending Machine Operators . . . 1574

Refinishing . . . 1551

Refunds, Excess Tax Reimbursement to Customer, Evidence to Establish . . . 1700

Refunds, Excess Tax Reimbursement to Customer, Procedures Upon Disclosure of . . . 1700

Use Tax Collected by Retailers . . . 1684

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

Reimbursement for Sales Tax . . . 1700

Discounts and Trading Stamps . . . 1700

Excess, Evidence to Establish Refund to Customer . . . 1700

Excess Reimbursement, Construction Contractor . . . 1521

Leases . . . 1660

Meals, Tips and Other Charges as Tax Included Amount . . . 1603

Motor Vehicle Fuel Sold at Tax Included Prices . . . 1598

Reimbursement Schedules . . . 1700

Trading Stamps Generally . . . 1671

Trade-ins Generally . . . 1654

Relief from Liability . . . 1705, 1705.1

Relief from Penalties, Returns, for Reasonable Cause . . . 1703

Religious Organizations, Sales of Meals and Food Products . . . 1603

Remodelers, Fur . . . 1549

Rental . . . 1660

Equipment, Automatic Data Processing . . . 1502

Launderers and Cleaners . . . 1506

Salesmen for Demonstration . . . 1669

Repainting and Refinishing . . . 1551

Painters, Polishers and Finishers . . . 1524

Resale Certificates . . . 1668

Repair, Aircraft . . . 1593

Repair, Construction Contractor . . . 1521

Repair or Warranty Service . . . 1593

Repair, Jobs Covered by Insurance . . . 1546

Repair, Miscellaneous Operations . . . 1553

Repair Parts, Leases . . . 1660

Repairers, Alterers, and Remodelers—Fur . . . 1549

Repairers, Shipments in Foreign Commerce . . . 1620

Repairing, Reconditioning . . . 1546

Repairing—Tennis Racket . . . 1553

Repairmen . . . 1546

Shoe . . . 1553

Watch and Jewelry . . . 1553

Replacements . . . 1655

Replacement Parts, Warranties . . . 1655

Repossessions . . . 1641

Computing Loss on . . . 1642

Court Ordered Sales, Foreclosures and Repossessions . . . 1573

Example of Computing Allowable Bad Debt Deduction for Repossessed Merchandise . . . 1642 Appendix 2

Reproduction Proofs, Leases of . . . 1660

Re-Recording, Motion Pictures . . . 1529

Resale Certificates . . . 1668

Automobile Dealers, Effect of Accepting from Nondealer Retailer . . . 1566

Construction Contractors . . . 1521

Demonstration and Display, Use of Property Purchased Under Resale Certificates for . . . 1669

Drapery Hardware Installers Accepting . . . 1521

Effect of . . . 1668

Flags and Prisoners of War Bracelets . . . 1597

Form of . . . 1668

Good Faith . . . 1668

Improper Use of . . . 1668

Newspapers and Periodicals for Component Parts of . . . 1590

Non-Dealer Automobile Retailers . . . 1566

Operators Not Furnishing to Vending Machine Operators . . . 1574

Other Evidence to Rebut Presumption of Taxability . . . 1668

Salt in Food Processing . . . 1525 (BTGB 61-2)

Salt Used in Food Processing . . . 1525 (BTGB 61-2)

Vending Machine Operators Furnishing . . . 1574

Research and Development . . . 1501.1, 1525.2

Restaurants, Taxable Sales of Food Products . . . 1603

Restringing—Tennis Racket . . . 1553

Retailers, Collection of Use Tax by . . . 1684

Retailers, Morticians as . . . 1505

Retailers, Receipts for Use Tax Paid to . . . 1686

Retouching, Advertising Agencies, Commercial Artists and Designers . . . 1540

Retreading and Recapping Tires . . . 1548

Return, Failure to Make, Penalty . . . 1703

Returned Merchandise, Defective Merchandise and Warranties . . . 1655

Auction Sales, Agreement Not to Deliver Property or to Return Amount Paid . . . 1565

Barter, Exchange, Trade-ins . . . 1654

Replacement Parts, Warranties . . . 1655

Returned Merchandise . . . 1655

Returns, Information . . . 1687

Reupholsterers, Furniture . . . 1550

Rewinding—Motor and Transformer . . . 1553

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S

Sale, Place of, Transportation Charges . . . 1628

When Sale Occurs . . . 1628

Sales, Leases as . . . 1660

Salesmen

Automobile Dealer . . . 1566

Dealer Aid to Automobile . . . 1566

Rental to for Demonstration . . . 1669

Sale of Property to for Demonstration . . . 1669

Sales to Common Carriers . . . 1621

Bill of Lading . . . 1621

Certificates A, B, C & D . . . 1621

Common Carrier Defined . . . 1621

Effect of Exemption Documents . . . 1621

Exemption Certificates . . . 1621

Foreign Air Carrier . . . 1621

Fuel, Lubricating Oil, and Other Property Placed in Use Prior to Reaching Destination . . . 1621

Liability of Purchaser . . . 1621

Supporting Certificate . . . 1621

Tangible Personal Property . . . 1621

Sales to the United States and Its Instrumentalities . . . 1614

American National Red Cross . . . 1614

Army and Air Force Exchange Services, Navy Exchanges, Coast Guard Exchanges, Open Messes, and Officers Messes . . . 1614

Company and Other Unit Funds . . . 1614

Construction Contractors . . . 1521

Incorporated Agencies . . . 1614

Incorporated Instrumentalities . . . 1614

Leases and Rentals in General . . . 1660

Leases Mobile Transportation Equipment . . . 1661

Medicare Program . . . 1614

Selective Service System . . . 1614

Supporting Documents . . . 1614

Unincorporated Agencies . . . 1614

United States Contractors . . . 1521

Sandwiches . . . 1603

Schedules, Reimbursement . . . 1700

Schools, Loans of Tangible Personal Property to for Educational or Training Programs . . . 1669

Sculptures . . . 1501

Seeds, Plants and Fertilizer . . . 1588

Selective Service System, Sales to . . . 1614

Service Charges . . . 1603

Service Enterprises Generally . . . 1501

Advertising Agencies . . . 1540

Commercial Artists . . . 1540

Designers . . . 1540

Installers . . . 1546

Manipulation of Customer-Furnished Information . . . 1502

Occasional Sale Exemption, Application to Service Enterprises . . . 1595

Persons Engaged in the Business of Rendering Service . . . 1501

Reconditioners . . . 1546

Repairers . . . 1546

Sale of Equipment Used in . . . 1595

Tax-Paid Purchases Resold . . . 1701

True Object of the Contract . . . 1501

X-Ray Laboratories . . . 1528

Services, Automatic Data Processing, Defined . . . 1502

Services, Printing and Related Arts . . . 1541

Sheriffs, Commissioners, and Other Court Appointed Officers . . . 1573

Shipment, Property Used to Condition Goods for . . . 1630

Shippers . . . 1630

Shoe Repairmen . . . 1553

Showcards, Signs and Posters . . . 1541

Signs, Neon, Leases . . . 1660

Signs, Showcards, and Posters . . . 1541

Silver Bullion, Sales of . . . 1599

Social Clubs . . . 1603

Soda Fountains, Taxable Sales of Food Products . . . 1603

Sound Recording . . . 1527

Library Producers . . . 1527

Processors . . . 1527

Recording Studios . . . 1527

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

"Storage" and "Use", Exclusions, Use Tax . . . 1620

Students, Sales of Food Products in Places Where Admission is Charged . . . 1603

Studios, Recording . . . 1527

Successor's Liability . . . 1702

Amount of . . . 1702

Duty to Withhold Purchase Price . . . 1702

Purchaser of Business or Stock of Goods . . . 1702

Release from Obligation as Successor . . . 1702

Summer Camps . . . 1506

Supplements, Dietary . . . 1602

Supplies and Tools for Self Use, Construction Contractors . . . 1521

Supporting Documents . . . 1614

Suspended Corporations . . . 1702.6

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T

Tags, Feed Analysis . . . 1589

Tags, Price . . . 1589

Tangible Personal Property

Sale of, True Object of Contract . . . 1501

Sales to Common Carriers . . . 1621

Through Vending Machines for 15 cents or Less . . . 1574

Transferred by Nonprofit Parent Teacher Association . . . 1597

Transferred by Nonprofit Associations known as Friends of Library . . . 1597

Tanning, Fur Dressers, Chemicals . . . 1531

Tapes, Magnetic, Mailing Lists . . . 1504

Tax, as Debt, Collection of Use Tax by Retailers . . . 1684

Tax, Due Date, Credit Sales . . . 1641

Taxable Sales of Food Products . . . 1603

Alcoholic Beverages, Tax Reimbursement When Served With . . . 1700

Boarding Houses . . . 1603

Caterers . . . 1603

Drive-ins . . . 1603

Employees' Meals . . . 1603

Food for Consumption at Facilities Provided by the Retailer . . . 1603

Food Products Generally . . . 1602

"Free" Meals With Purchased Meals . . . 1603

Hot Prepared Food Products . . . 1603

Hotels . . . 1603

Meal Programs for Low-Income Elderly Persons . . . 1603

Meals Served to Patients and Inmates of an Institution . . . 1503

Places Where Admission is Charged . . . 1603

Presumption . . . 1603

Religious Organizations . . . 1603

Restaurants . . . 1603

Sales by Parent-Teacher Associations or Equivalent Organization . . . 1603

Sales to Students . . . 1603

Social Clubs and Fraternal Organizations . . . 1603

Soda Fountains . . . 1603

Student Meals, Blind Vendors . . . 1603

Tips and Service Charges . . . 1603

Transferred by Nonprofit Youth Sports Organizations . . . 1597, 1603

Vending Machines, When Considered Selling Meals . . . 1574

Taxes Federal . . . 1617

Importers . . . 1617

Manufacturers . . . 1617

Refunds of . . . 1617

Repeal of Reduction of . . . 1617

Taxes, Federal, Retailers Excise . . . 1617

Taxes, Sales, Interstate and Foreign Commerce . . . 1620

Taxes, Use, Interstate and Foreign Commerce . . . 1620

Taxidermists . . . 1506

Tax, Measure of, Leases of Tangible Personal Property . . . 1660

Tax Paid to Another State, Leases . . . 1660

Tax Paid Purchases Resold . . . 1701

Tax, Use of Rental Value, Demonstration, Display and Use of Property Held for Resale . . . 1669

Tax, Use, Paid to Retailers, Receipts for . . . 1686

Tax, Use, Payment by Purchasers . . . 1685

Teleproduction or Other Postproduction Service Equipment . . . 1532

Television Commercials and Billboards . . . 1529

Tennis Racket Restringing and Repairing . . . 1553

Terms, Use of . . . 1500

Test Flights, Aircraft . . . 1593

Timber, Transfer of Timber to be Severed . . . 1596

Tips . . . 1603

Tires, Retreading and Recapping . . . 1548

Toilets, Chemical, Leases . . . 1660

Tools, Supplies for Self Use, Construction Contractors . . . 1521

"Trade-Ins" . . . 1654

Trading Stamps and Related Promotional Plans . . . 1671

Cash Discount . . . 1671

Description of Plans . . . 1671

Proration of Cash Discount Between Taxable and Exempt Transactions . . . 1671

Tax Reimbursement, Effect of Collecting on Discounts . . . 1700

Trading Stamps . . . 1700

Training, Personnel, Aircraft . . . 1593

Transformer Rewinding . . . 1553

Transportation Charges . . . 1628

Examples . . . 1628 (Appendix)

Place of Sale . . . 1628

Property Sold for Delivered Price . . . 1628

Retailers' Facilities . . . 1628

Transportation by Carrier . . . 1628

Transportation by Retailers' Facilities . . . 1628

When Sale Occurs . . . 1628

Type, Composed, Printing and Related Arts . . . 1541

Typewriters, Duplication by . . . 1541

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U

United States and Its Instrumentalities . . . 1614

United States, Airplanes Delivered to Agencies of . . . 1620

United States Contractors

(See Construction Contractors)

United States, Persons Selling Exclusively to, Permits . . . 1699

United States, Sales to by Morticians . . . 1505

"Use", Exclusions, Use Tax . . . 1620

Use of Aircraft . . . 1593

Common Carrier . . . 1593

Financed Aircraft . . . 1593

Foreign Governments . . . 1593

Nonresidents . . . 1593

Nonrevenue Operations . . . 1593

Personal Training . . . 1593

Repair and Warranty Service . . . 1593

Use Tax . . . 1620

Collection by Retailers . . . 1684

Imports . . . 1620

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V

Vehicles, Vessels and Aircraft . . . 1610

Aircraft, Exemption . . . 1593

Defined . . . 1610

Demonstration, Display, and Use of Property Held for Resale—Vehicles . . . 1669.5

Included in Transfer of Substantially All Property Used in Business Activity . . . 1595

Lease of Vehicles . . . 1610

Leases of Mobile Transportation Equipment . . . 1661

Mobile Transportation Equipment . . . 1661

Mobilehome . . . 1610

Out-of-State Purchases, Vehicles, 90-day Test . . . 1566, 1610

Payment of Tax by Purchaser . . . 1610

Vehicles . . . 1610

Vessels and Aircraft . . . 1610

Transfer of Vehicle to a Lessee by a Lessor—Presumption . . . 1610

Watercraft, Exemption . . . 1594

Vending Machine Operators . . . 1574

As Consumers . . . 1574

Dispensing Tangible Personal Property Through Vending Machines for 15¢ or Less
. . . 1574

Food Products . . . 1574

Permits . . . 1574

Records . . . 1574

Sales to Operators Not Furnishing Resale Certificates . . . 1574

Schedules Showing Allocation by County . . . 1574

Vending Machines, Sales Through, Federal Areas . . . 1616

Vendors, Blind, Students' Meals . . . 1603

Vessels . . . 1610

Defined . . . 1610

Included in Transfer of Substantially All Property Used in Business Activity . . . 1595

Payment of Tax by Purchaser . . . 1610

Veterans Organizations, Nonprofit, Flags . . . 1597

Vitamins . . . 1602

Violations . . . 1500

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W

Waiver of Limitation . . . 1698.5

"War Materiel" Contractors . . . 1618

Warranties

Replacement Parts . . . 1655

Watch and Jewelry Repairmen . . . 1553

Watercraft . . . 1594

Component Parts of . . . 1594

Exemption Certificate . . . 1594

Leases of Mobile Transportation Equipment . . . 1661

Special Provisions Affecting . . . 1610

Wholesalers, Retail Sales of Tangible Personal Property . . . 1595

Wine Dealers . . . 1568

Written Request for Relief of Liability . . . 1705, 1705.1

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X-Ray Laboratories . . . 1528