Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Transactions and Use Tax Annotations
800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823 (View entire section)
- 800.0001 Applicable Rate—Terminated District Tax.
- 800.0002 Binding—Fixed-Price Contracts.
- 800.0003 Change Orders—Fixed-Price Contracts.
- 800.0004 Deliveries Out of District and Use in District.
- 800.0005 Delivery of Casket.
- 800.0005.200 Delivery or Pick Up in a Tax District.
- 800.0005.900 District Use Tax.
- 800.0006 District Use Tax—Collections—Fleet Dealers.
- 800.0008 District Use Tax—Leases of Construction Equipment.
- 800.0009 Fixed Price Contract.
- 800.0009.005 Fixed Price Contract.
- 800.0009.250 Fixed Price Contract-Decrease in Tax Rate.
- 800.0009.550 Fixed Price Contract—Nonenforcement.
- 800.0009.750 Fixed Price Contract—Sales of Mobile Home for Occupancy as a Residency.
- 800.0010 Fixed-Price Contracts.
- 800.0012 Fixed Price Contracts—District Taxes.
- 800.0014 Fixed Price Contracts—Option Contracts.
- 800.0015 Fixed-Price Contract—Unconditional Right to Terminate.
- 800.0020 Lease Contracts.
- 800.0023 Lease of MTE Vehicles.
- 800.0025 Local Transportation Authority Tax Ordinances.
- 800.0027 Motor Vehicle Leases.
- 800.0030 Offer to Purchase.
- 800.0031 Place of Sale, Delivery, and Use.
- 800.0032 Property Obligated Under Lease Agreement.
- 800.0033 Property Transshipped to Offshore Platforms.
- 800.0035 Purchase of Airplane—District Use Tax.
- 800.0040 Purchases of Fleet Vehicles by State Agencies.
- 800.0048 Purchases Prior to Effective Date of Tax.
- 800.0090 Storage of Property.
- 800.0880 Refund of Illegally-Imposed District Tax.
- 800.0900 Regular Deliveries into a Tax District.
- 800.0920 Rental Equipment.
- 800.0950 Sales Agents Operating in Districts.
- 800.0956 Sales to Contractor—Installation Site in District.
- 800.0958 Sales by Fueling Network.
- 800.0960 Sale in Nondistrict Area with Shipment from a District Area.
- 800.0980 Shipment Contracts.
- 800.0981 Shipments of Warehoused Merchandise.
- 800.1000 Subcontractors Located in Other Countries.
- 800.1150 Tax Rate After Tax Credit Program Ends—SB 263.
- 800.1350 Use Tax Allocation.
- 800.1450 Validity of District Tax.
- 800.1455 Initiative Process—Enactment of Tax.
- 800.1500 Vehicle.
- 800.2150 Deliveries From Storage.