Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
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
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
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)
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
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
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
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
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
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
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
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
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
Joint Ventures . . . 1595
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
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
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
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
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
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
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
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
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
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
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
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
X-Ray Laboratories . . . 1528