Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655 (View entire section)
(a) RETURNED MERCHANDISE
(1) In General
- 490.0016 Arbitration Award.
- 490.0030 Interdivisional Returns.
- 490.0034 Manufacturer Replacement.
- 490.0035 Merchandise Returned After Extended Use.
- 490.0040 Option to Resell.
- 490.0070 Repossession of Franchise.
- 490.0080 Rescission vs. Second Sale.
- 490.0085 Restocking Charges.
- 490.0088 Returned Merchandise Deduction.
- 490.0090 Returned Merchandise Deductions.
- 490.0091 Returned Merchandise Deduction—Conditions.
- 490.0092 Sale and Leaseback.
- 490.0093 Sale of Auto.
- 490.0095 Settlement of Litigation.
- 490.0100 Storing Property on Seller's Behalf,
(2) "Full Sale Price"
- 490.0220 Rescission of Sale.
- 490.0223 Restocking Is Service.
- 490.0228 Returned Merchandise.
- 490.0240 Salesman's Commission,
- 490.0260 Special Order Merchandise—Returned.
- 490.0280 Subsequent Billing for Charges.
- 490.0300 Tax Reimbursement.
- 490.0320 Trading Stamps.
- 490.0325 Trade-In of Defective Aircraft.
- 490.0340 Transportation Charges.
- 490.0380 Transportation Charges.
- 490.0400 Unused Portion Returned.
(b) REPLACEMENTS GENERALLY—MAINTENANCE CONTRACTS
- 490.0420 Agency.
- 490.0429 Bundled Hardware and Software Maintenance Contract (Optional).
- 490.0430 Bundled Optional Maintenance Contract.
- 490.0432 Bundled Optional Maintenance Contracts—Printers.
- 490.0440 Credits.
- 490.0460 Lemon Law—Auto Leases.
- 490.0477 Optional Service Contract—Replacement Units.
- 490.0480 Real Property—Repairs to.
- 490.0483 Repair Parts Purchased for Warranty Repairs.
(c) WARRANTIES
(1) In General
- 490.0495 Appliances Warranties.
- 490.0500 Automobile Warranty.
- 490.0510 Automobile Warranty.
- 490.0510.200 Automobile Warranty—$100 Deductible.
- 490.0510.350 Buyer's Warranty.
- 490.0510.925 Lemon Law—Boat Replacement.
- 490.0511 Lemon Law—Business Vehicles.
- 490.0511.100 Lemon Law Effects on Residual Portion of Warranty.
- 490.0512 Lemon Law Reimbursement.
- 490.0512.300 Lemon Law Reimbursement—Court Settlement.
- 490.0513.075 "Lemon Law"—Taxability of Mileage Charge.
- 490.0515 Optional Warranties.
- 490.0515.010 Optional Warranties.
- 490.0516 Repair and Service Contracts.
- 490.0517 Replacement of Motorhome—"Lemon Law."
- 490.0520 Returned Merchandise.
- 490.0530 Road Hazard Warranties—Tires.
- 490.0540 Solicitor (or His Assignee)—of Warranties,
- 490.0560 Television Sets.
- 490.0563 Third Party Service Repair Contracts.
- 490.0571 Optional Maintenance Contracts.
(2) Warranty Charges—When Includable in Tax Measure
- 490.0580 Insurance.
- 490.0583 Mail Order Form—Preprinted Insurance Charge.
- 490.0585 Maintenance Contract—Optional vs. Mandatory.
- 490.0600 Manufacturer.
- 490.0620 Parts Furnished by Dealer Under Used Car Warranty.
- 490.0630 Performance Bonds.
- 490.0660 Service Guarantees on Automobiles.
- 490.0680 Service Policies.
- 490.0700 Service Protection Contract.
- 490.0720 Service Warranty.
- 490.0727 Software/Hardware Post-Warranty Service Agreement.
- 490.0740 Television.