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Sales & Use Tax - Regulations

An explanation for and can be found at the end of this page.

• 1500 - Foreword, (02/79)

Service Enterprises:

• 1501 – Service Enterprises Generally, (12/69)
• 1501.1 – Research and Development Contracts, (03/96)
• 1502 – Computers, Programs, and Data Processing, (06/09)
• 1502.1 – Word Processing, (06/85)
• 1503 – Hospitals and Other Medical Service Facilities, Institutions and Homes for the Care of Persons, (06/01)
• 1504 – Mailing Lists and Services, (07/95)
• 1505 – Morticians, (06/80)
• 1506 – Miscellaneous Service Enterprises, (04/09)
• 1507 – Technology Transfer Agreements, (07/02)

Contractors and Subcontractors:

• 1521 – Construction Contractors, (02/08)
• 1521.4 – Factory-Built Housing, (08/81)

Manufacturers, Producers, Processors:

• 1524 – Manufacturers of Personal Property, (04/09)
• 1525 – Property Used in Manufacturing, (05/99)
• 1525.1 - Manufacturing Aids, (11/85)
• 1525.2 – Manufacturing Equipment, (02/05)
• 1525.3 – Manufacturing Equipment - Leases of Tangible Personal Property, (02/05)
• 1525.5 – Manufacturing By-Products and Joint-Products, (03/85)
• 1525.7 – Rural Investment Tax Exemption, (08/04)
• 1526 – Producing, Fabricating and Processing Property Furnished by Consumers - General Rules, (01/89)
• 1527 –Sound Recording, (08/85)
• 1528 – Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories, (09/02)
• 1529 – Motion Pictures, (02/97)
• 1530 – Foundries, (12/71)
• 1531 – Fur Dressers and Dyers, (12/71)
• 1532 – Teleproduction or Other Postproduction Service Equipment, (06/09)
• 1533 – Liquefied Petroleum Gas,(07/02)
• 1533.1 – Farm Equipment and Machinery, (06/09)
• 1533.2 – Diesel Fuel Used in Farming Activities or Food Processing, (06/09)
• 1534 – Timber Harvesting Equipment and Machinery, (06/09)
• 1535 – Racehorse Breeding Stock,(06/09)

Graphic Arts and Related Enterprises:

• 1540 – Advertising Agencies and Commercial Artists , (10/02)
• 1541 – Printing and Related Arts, (10/02)
• 1541.5 – Printed Sales Messages, (02/99)
• 1543 – Publishers, (09/02)

Installers, Repairers, Reconditioners:

• 1546 – Installing, Repairing, Reconditioning in General, (02/79)
• 1548 – Retreading and Recapping Tires, (12/71)
• 1549 – Fur Repairers, Alterers and Remodelers, (02/79)
• 1550 – Reupholsterers, (02/79)
• 1551 – Repainting and Refinishing, (03/75)
• 1553 – Miscellaneous Repair Operations, (06/03)

Specific Businesses Engaged in Retailing

• 1565 – Auctioneers, (09/69)
• 1566 – Automobile Dealers and Sales Representatives, (04/07)
• 1567 – Banks and Insurance Companies, (01/95)
• 1568 – Beer, Wine and Liquor Dealers, (09/69)
• 1569 – Consignees and Lienors of Tangible Personal Property for Sale, (12/69)
• 1570 – Charitable Organizations, (04/08)
• 1571 – Florists, (04/07)
• 1572 – Memorial Dealers, (02/79)
• 1573 – Court Ordered Sales, Foreclosures and Repossessions, (06/74)
• 1574 – Vending Machine Operators, (09/08)
• 1583 – Modular Systems Furniture, (12/99)

Specific Kinds of Property and Exemptions Generally

• 1584 – Membership Fees, (01/06)
• 1585 – Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices, (02/99)
• 1586 – Works of Art and Museum Pieces for Public Display, (07/07)
• 1587 – Animal Life, Feed, Drugs and Medicines, (05/00)
• 1588 – Seeds, Plants and Fertilizer, (01/05)
• 1589 – Containers and Labels, (01/05)
• 1590 – Newspapers and Periodicals,(09/94)
• 1591 – Medicines and Medical Devices(05/09)
• 1591-1 – Specific Medical Devices, Appliances and Related Supplies, (03/00)
• 1591-2 – Wheelchairs, Crutches, Canes, and Walkers, (07/07)
• 1591-3 – Vehicles for Physically Handicapped Persons, (03/00)
• 1591-4 – Medical Oxygen Delivery Systems, (07/07)
• 1592 – Eyeglasses and Other Ophthalmic Materials, (08/03)
• 1593 – Aircraft and Aircraft Parts, (10/98)
• 1594 – Watercraft, (01/93)
• 1595 – Occasional Sales - Sale of a Business - Business Reorganization, (02/01)
• 1596 – Buildings and Other Property Affixed to Realty, (01/81)
• 1597 – Property Transferred or Sold by Certain Nonprofit Organizations, (05/96)
• 1598 – Motor Vehicle and Aircraft Fuels, (12/01)
• 1598.1 – Diesel Fuel Prepayment Exemption, (01/04)
• 1599 – Coins and Bullion, (09/08)

Food Products

• 1602 – Food Products, (12/08)
• 1602.5 – Reporting Methods for Grocers, (12/08)
• 1603 – Taxable Sales of Food Products, (08/07)

Special Provisions Affecting Vehicles, Vessels, and Aircraft

• 1610 – Vehicles, Vessels, and Aircraft, (01/07)
• 1610.2 – Mobilehomes and Commercial Coaches, (11/04)

Matters Involving the Federal Government

• 1614 – Sales to the United States and Its Instrumentalities, (05/04)
• 1616 – Federal Areas, (03/03)
• 1617 – Federal Taxes, (12/01)
• 1618 – United States Government Supply Contracts, (11/95)
• 1619 – Foreign Consuls, (02/05)

Interstate and Foreign Commerce

• 1620 – Interstate and Foreign Commerce, (02/09)
• 1620.1 – Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce, (10/03)
• 1620.2 – Beverages Sold or Served by Carriers, (05/85)
• 1621 – Sales to Common Carriers, (01/04)

Matters Involving Transportation of Property

• 1628 – Transportation Charges, (07/95)
• 1629 – Goods Damaged in Transit, (09/69)
• 1630 – Packers, Loaders, and Shippers, (01/05)
• 1632 – C.O.D. Fees, (04/70)

Credit Transactions

• 1641 – Credit Sales and Repossessions, (02/70)
• 1642 – Bad Debts, (01/02)
• 1643 – Debit Card Charges, (09/96)

Exchanges, Returns, Defects

• 1654 – Barter, Exchange, "Trade-ins" and Foreign Currency Transactions, (07/85)
• 1655 – Returns, Defects and Replacements, (04/07)

Leases of Tangible Personal Property

• 1660 – Leases of Tangible Personal Property - In General, (07/07)
• 1661 – Leases of Mobile Transportation Equipment, (01/02)

Resale Certificates; Demonstration, Gifts and Promotions

• 1667 – Exemption Certificates, (10/91)
• 1668 – Sales for Resale, (06/07)
• 1669 – Demonstration, Display and Use of Property Held for Resale - General, (05/00)
• 1669.5 – Demonstration, Display, and Use of Property Held for Resale - Vehicles, (07/91)
• 1670 – Gifts, Marketing Aids, Premiums and Prizes, (01/89)
• 1671 – Trading Stamps and Related Promotional Plans, (02/79)
• 1671.1 – Discounts, Coupons, Rebates, and Other Incentives , (07/07)

Payment and Collection of Use Tax

• 1684 – Collection of Use Tax by Retailers, (08/01)
• 1685 – Payment of Tax by Purchasers, (10/99)
• 1686 – Receipts for Tax Paid to Retailers, (02/79)
• 1687 – Information Returns, (09/69)

Administration - Miscellaneous

• 1698 – Records, (11/05)
• 1699 – Permits, (02/08)
• 1699.5 – Direct Payment Permits, (01/89)
• 1699.6 – Use Tax Direct Payment Permits, (07/99)
• 1700 – Reimbursement for Sales Tax, (12/94)
• 1701 – Tax-Paid Purchases Resold, (10/83)
• 1702 – Successor's Liability, (10/99)
• 1702.5 – Responsible Person Liability, (01/09)
• 1702.6 – Suspended Corporations, (10/00)
• 1703 – Interest and Penalties, (05/07)
• 1704 – Whole Dollar Reporting - Computations on Returns or Other Documents, (11/87)
• 1705 – Relief from Liability, (04/09)
• 1705.1 – Innocent Spouse or Registered Domestic Partner Relief from Liability, (01/07)
• 1706 – Drop Shipments, (12/00)
• 1707– Electronic Funds Transfer, (04/06)

Bradley-Burns Uniform Local Sales and Use Taxes

• 1802 – Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes, (02/08)
• 1803 – Application of Tax, (06/88)
• 1803.5 – Long-Term Leases of Motor Vehicles, (07/03)
• 1805 – Aircraft Common Carriers, (01/05)
• 1806 – Construction Contractors, (08/91)
• 1807 – Petitions for Reallocation of Local Tax, (09/08)

Transactions (Sales) and Use Taxes

• 1821 – Foreword, (08/91)
• 1822 – Place of Sale for Purposes of Transactions (Sales) and Use Taxes, (07/92)
• 1823 – Application of Transactions (Sales) Tax and Use Tax, (06/89)
• 1823.4 – Place of Delivery of Tangible Personal Property Generally (01/06)
  
• 1823.5 – Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels, (05/89)
• 1825 – Aircraft Common Carriers, (01/05)
• 1826 – Construction Contractors, (08/91)
• 1827 – Collection of Use Tax by Retailers, (10/99)
• 1828 – Petitions for Distribution or Redistribution of Transactions and Use Tax, (09/08)

Rules for Tax Appeals

• 5000-5605 - Rules for Tax Appeals by Section
• 5700 – Annotations, (02/08)

Public Access to Records Pertaining to Tax and Fee Programs

• 8000 - 8016 – Public Access to Records Pertaining to Tax and Fee Programs by Section

Legend

Link to the Board Meetings and Committee Information at the specific topic being discussed.

Link to the specific page with information and processes regarding proposed regulatory changes.

• Additional information on the Rulemaking Process is available.
• Automated notification of proposed regulatory changes is available.