Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2019
 

Sales and Use Tax Annotations

TABLE OF TITLES


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   



A

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
ABANDONMENT CHARGES See Credit Sales and Repossessions.
ACCOMMODATION LOANS See Demonstration, Display and Accommodation Loans of Property Held for Resale.
ADMINISTRATORS Sales by, see Occasional Sales—Sale of a Business—Business Reorganization; Vehicles, Vessels and Aircraft.
ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS 1540 100.0000
ADVERTISING MATERIALS See Gifts, Marketing Aids, Premiums and Prizes.
ADVERTISING SPACE Sale of, see Tangible and Intangible Property.
AERIAL PHOTOGRAPHS AND MAPS See Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories.
AGENCY FEE See Advertising Agencies, Commercial Artists and Designers.
AGENTS Forwarding, see Interstate and Foreign Commerce.
AIDS Manufacturing, see Property Used in Manufacturing. Marketing, see Gifts, Marketing Aids, Premiums and Prizes.
AIR See Gas, Electricity and Water.
AIRCRAFT 1593 105.0000
ALTERATIONS See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules. New clothing, alterations to, see Manufacturers of Personal Property.
ANIMAL LIFE AND FEED 1587 110.0000
ARTISTS See Advertising Agencies, Commercial Artists and Designers.
ASSEMBLY See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
ASSUMPTION OF INDEBTEDNESS See Gross Receipts.
AUCTIONEERS 1565 115.0000
AUTOMATIC DATA PROCESSING SERVICES AND EQUIPMENT 1502 120.0000
AUTOMOBILE DEALERS AND SALESMEN 1566 125.0000
AUTOMOBILES See Vehicles; Vehicles, Vessels, and Aircraft.

B


C

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
C.O.D. FEES 1632 155.0000
CAMPS Summer, see Miscellaneous Service Enterprises.
CANCELLATION OF INDEBTEDNESS See Gross Receipts.
CANDY See Food Products.
CAPITAL CONTRIBUTIONS See Occasional Sales—Sale of a Business—Business Reorganization.
CARRIERS See Interstate and Foreign Commerce; Sales to Common Carriers.
CASH DISCOUNTS See Gross Receipts.
CATERERS See Taxable Sales of Food Products.
CEMETERIES See Memorial Dealers. "Pre-need" sales, see Morticians.
CHARITABLE ORGANIZATIONS 1570 165.0000
CHILDREN Care of, see Hospitals, Institutions and Homes for the Care of Persons.
CIRCULATING LIBRARIES See Miscellaneous Service Enterprises.
CLAIMS FOR REFUND See Remedies of Taxpayers.
CLASSIFICATION OF PROPERTY See Buildings and Other Property Affixed to Realty; Tangible and Intangible Property.
CLEANERS See Miscellaneous Service Enterprises.
CLUBS Social, see Taxable Sales of Food Products.
COINS AND BULLION 1599 168.0000
COLLECTION OF TAX BY BOARD   170.0000
COLLECTION OF USE TAX BY RETAILERS 1684 175.0000
COMMERCE See Interstate and Foreign Commerce.
COMMERCIAL ARTISTS See Advertising Agencies, Commercial Artists and Designers.
COMMON CARRIERS See Interstate and Foreign Commerce; Sales to Common Carriers.
COMPUTERS, PROGRAMS, AND DATA PROCESSING 1502  
CONFECTIONERY See Food Products.
CONFIDENTIAL INFORMATION   180.0000
CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE 1569 185.0000
CONSTRUCTION CONTRACTORS 1521 190.0000
CONSTRUCTION CONTRACTOR EXEMPTION FROM INCREASE IN RATE OF STATE SALES AND USE TAXES 1826 191.0000
CONSULS See Foreign Governments and Consuls.
CONSUMPTION OF PROPERTY PURCHASED FOR RESALE See Resale Certificates; Use of Property in State and Use Tax Generally.
CONTAINERS AND LABELS 1589 195.0000
CONTINUING SALES AND PURCHASE See Leases of Tangible Personal Property—In General.
CONTRACTORS See Construction Contractors; United States Contractors; United States Government Supply Contracts; Contractors; Factory-Built Housing; Construction Contractor Exemption from Increase in Rate of State Sales and Use Taxes.
COURT-ORDERED SALES, FORECLOSURES AND REPOSSESSIONS 1573 198.0000
COVER CHARGES See Taxable Sales of Food Products.
CREDIT FOR TAX PAID TO OTHER JURISDICTIONS See Use of Property in State and Use Tax Generally.
CREDIT SALES AND REPOSSESSIONS   200.0000

D


E


F

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
FABRICATION See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
FACTORY-BUILT HOUSING 1521.4 228.0000
FARM EQUIPMENT AND MACHINERY 1533.1 229.0000
FEDERAL AREAS 1616 230.0000
FEDERAL TAXES 1617 235.0000
FEED See Animal Life and Feed.
FEES Agency, see Advertising Agencies, Commercial Artists and Designers. C.O.D., see C.O.D. Fees. Gross receipts, various fees as included within, see Gross Receipts.
FERTILIZER See Seeds, Plants and Fertilizers.
FINISHERS See Manufacturers of Personal Property; Repainting and Refinishing.
FIXTURES See Buildings and Other Property Affixed to Realty; Construction Contractors.
FILING SALES AND USE TAX RETURNS   236.0000
FLAGS, PRISONERS OF WAR BRACELETS AND FOOD OR BEVERAGES TRANSFERRED BY CERTAIN NONPROFIT ORGANIZATIONS 1597 238.0000
FLORISTS 1571 240.0000
FOOD PRODUCTS 1602 245.0000
FOREIGN COMMERCE See Interstate and Foreign Commerce
FOREIGN CONSULS 1619 250.0000
FOREIGN GOVERNMENTS See Foreign Consuls
FORM Substantial change in, see Leases of Tangible Personal Property—In General.
FORWARDING AGENTS See Interstate and Foreign Commerce.
FOUNDRIES 1530 255.0000
FRACTIONAL INTEREST Transfer of, see Tangible and Intangible Property.
FRATERNAL ORGANIZATIONS See Nonprofit Organizations; Taxable Sales of Food Products.
FREIGHT CARS Rail, exemption of, see Interstate and Foreign Commerce.
FUEL See Motor Vehicle and Aircraft Fuels.
FUR DRESSERS AND DYERS 1531 260.0000
FUR REPAIRERS, ALTERERS AND REMODELERS 1549 265.0000
FURNITURE REUPHOLSTERERS See Reupholsterers.

G

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
GAS, ELECTRICITY AND WATER   275.0000
GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES 1670 280.0000
GOLD BULLION See Coins and Bullion.
GOODS DAMAGED IN TRANSIT 1629 290.0000
GOVERNMENT RECORDS Copies of, furnishing, see Service Enterprises Generally.
GROCERS See Food Products; Reporting Methods for Grocers.
GROSS RECEIPTS   295.0000

H

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
HEARINGS See Remedies of Taxpayers.
HIRING See Leases of Tangible Personal Property—In General.
HOMES See Hospitals, Institutions and Homes for the Care of Persons.
HORSES See Animal Life and Feed. Sale of shares in horse syndicate agreements, see Tangible and Intangible Property.
HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS 1503 300.0000
HOTELS See Taxable Sales of Food Products.

I


J

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
JEWELRY REPAIRMEN See Miscellaneous Repair Operations.
JOINT VENTURES See Occasional Sales—Sale of a Business—Business Reorganization.

L


M

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
MACHINERY See Buildings and Other Property Affixed to Realty; Property Used in Manufacturing; United States Contractors.
MAIL ORDERS See Interstate and Foreign Commerce.
MAILING LISTS AND SERVICES 1504 340.0000
MAINTENANCE CONTRACTS See Returns, Defects and Replacements.
MANUFACTURERS OF PERSONAL PROPERTY 1524 345.0000
MANUFACTURING EQUIPMENT 1525.2 347.0000
MAPS See Tangible and Intangible Property. Aerial, see Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories.
MARKETING AIDS See Gifts, Marketing Aids, Premiums and Prizes.
MATERIALS See Construction Contractors.
MEALS See Taxable Sales of Food Products.
MEDICINE AND MEDICAL SUPPLIES, DEVICES AND APPLIANCES See Prescription Medicines.
MEMBERSHIP FEES 1584 349.0000
MEMORIAL DEALERS 1572 350.0000
MERCHANDISE TRADED IN See Barter, Exchange, "Trade-ins."
MERGERS See Occasional Sales—Sale of a Business—Business Reorganization.
MISCELLANEOUS REPAIR OPERATIONS 1553 355.0000
MISCELLANEOUS SERVICE ENTERPRISES 1506 360.0000
MOBILEHOMES AND COMMERCIAL COACHES 1610.2 362.0000
MONETIZED BULLION See Coins and Bullion.
MORTGAGEES AND TRUSTEES   365.0000
MORTICIANS 1505 370.0000
MOTION PICTURES 1529 375.0000
MOTOR REWINDING See Miscellaneous Repair Operations.
MOTOR VEHICLE AND AIRCRAFT FUELS 1598 380.0000
MOTOR VEHICLES See Automobile Dealers and Salesmen; Demonstration, Display and Accommodation Loans of Property Held for Resale; Vehicles; Vehicles, Vessels, and Aircraft.

N

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
NEON SIGNS See Leases of Tangible Personal Property—In General. Repair and fabrication labor distinguished, see Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
NEWSPAPERS AND PERIODICALS 1590 385.0000
NONPROFIT ORGANIZATIONS   390.0000

O

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
OCCASIONAL SALES – SALE OF A BUSINESS – BUSINESS REORGANIZATION 1595 395.0000

P

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
PACKERS, LOADERS, AND SHIPPERS 1630 400.0000
PAINTERS See Manufacturers of Personal Property; Repainting and Refinishing.
PARTNERSHIPS See Occasional Sales—Sale of a Business—Business Reorganization.
PAYMENT OF TAX BY PURCHASERS 1685 405.0000
PENALTIES See Interest and Penalties.
PERIODICALS See Newspapers and Periodicals.
PERMITS 1699 410.0000
PERSON   415.0000
PERSONAL PROPERTY See Tangible and Intangible Property. Leases of, see Leases of Tangible Personal Property—In General.
PHARMACISTS See Prescriptions Medicines.
PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES 1528 420.0000
PLANTS See Seeds, Plants and Fertilizers.
POLISHERS See Manufacturers of Personal Property; Repainting and Refinishing.
POLITICAL SUBDIVISIONS See State and Political Subdivisions.
POSTERS See Printing and Related Arts.
PREMIUMS See Gifts, Marketing Aids, Premiums and Prizes.
PRESCRIPTION MEDICINES 1591 425.0000
PRESUMPTIONS See Gross Receipts; Use of Property in State and Use Tax Generally.
PRINTING AND RELATED ARTS 1541 430.0000
PRINTED SALES MESSAGES 1541.5 432.0000
PRIZES See Gifts, Marketing Aids, Premiums and Prizes.
PROCESS, SERVICE OF See Collection of Tax by Board.
PROCESSING See Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS – GENERAL RULES 1526 435.0000
PROMOTIONAL MATERIAL See Gifts, Marketing Aids, Premiums and Prizes; Trading Stamps and Related Promotional Plans.
PROOFS, REPRODUCTION See Printing and Related Arts.
PROPERTY See Buildings and Other Property Affixed to Realty; Tangible and Intangible Property.
PROPERTY USED IN MANUFACTURING 1525 440.0000
PUBLICATIONS See Newspapers and Periodicals.
PUBLISHERS 1543 442.0000
PURCHASERS See Payment of Tax by Purchasers.

R

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
RACE HORSES See Animal Life and Feed.
RAIL FREIGHT CARS, EXEMPTION OF See Interstate and Foreign Commerce.
RATE OF TAX – CHANGE IN   445.0000
REAL PROPERTY See Buildings and Other Property Affixed to Realty; Construction Contractors; United States Contractors.
RECAPPING TIRES See Retreading and Recapping Tires.
RECEIPTS See Gross Receipts.
RECEIPTS FOR TAX PAID TO RETAILERS 1686 450.0000
RECEIVERS AND TRUSTEES IN BANKRUPTCY, EXECUTORS AND ADMINISTRATORS, SHERIFFS, COMMISSIONERS, AND OTHER COURT-APPOINTED OFFICERS See Court-Ordered Sales, Foreclosures and Repossessions.
RECONDITIONERS See Installing, Repairing and Reconditioning in General; Miscellaneous Repair Operations.
RECORDING STUDIOS See Sound Recording.
RECORDS 1698 455.0000
REDETERMINATIONS See Remedies of Taxpayers.
REFINISHING See Repainting and Refinishing.
REFUNDS See Remedies of Taxpayers.
REIMBURSEMENT FOR SALES TAX 1700 460.0000
RELIGIOUS ORGANIZATIONS Meals served by, see Taxable Sales of Food Products.
REMEDIES OF TAXPAYERS   465.0000
RENTALS See Leases of Tangible Personal Property—In General; Leases of Mobile Transportation Equipment.
REORGANIZATIONS See Occasional Sales—Sale of a Business—Business Reorganization.
REPAINTING AND REFINISHING 1551 470.0000
REPAIRERS AND RECONDITIONERS See Installing, Repairing and Reconditioning in General; Miscellaneous Repair Operations.
REPLACEMENTS See Returns, Defects and Replacements.
REPORTING METHODS FOR GROCERS 1602.5 472.0000
REPOSSESSIONS See Credit Sales and Repossessions.
REPRODUCTION PROOFS See Printing and Related Arts.
REPRODUCTION RIGHTS See Gross Receipts.
RESALE CERTIFICATES 1668 475.0000
RESEARCH AND DEVELOPMENT See Service Enterprises Generally.
RESEARCH AND DEVELOPMENT CONTRACTS 1501.1 477.0000
RESTAURANTS See Taxable Sales of Food Product.
RETAIL SALES See Sale.
RETAILER   480.0000
RETREADING AND RECAPPING TIRES 1548 485.0000
RETURNS, INFORMATION See Information Returns.
RETURNS, DEFECTS AND REPLACEMENTS 1655 490.0000
REUPHOLSTERERS 1550 493.0000
REWINDING MOTORS See Miscellaneous Repair Operations

S

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
SALE   495.0000
SALES TO COMMON CARRIERS 1621 500.0000
SALES TO THE UNITED STATES AND ITS INSTRUMENTALITIES 1614 505.0000
SALESMEN See Automobile Dealers and Salesmen.
SAMPLES See Demonstration, Display and Use of Property Held for Resale— General; Gifts, Marketing Aids, Premiums and Prizes.
SECURITY FOR TAX See Collection of Tax by Board
SEEDS, PLANTS AND FERTILIZERS 1588 510.0000
SERVICE ENTERPRISES GENERALLY 1501 515.0000
SERVICE OF PROCESS See Collection of Tax by Board.
SERVICEMEN'S USE TAX LIABILITY See Vehicles.
SHIPPERS See Interstate and Foreign Commerce; Packers, Loaders, and Shippers.
SHOE REPAIRMEN See Miscellaneous Repair Operations.
SIGNS, SHOWCARDS AND POSTERS See Printing and Related Arts.
SILVER BULLION See Coins and Bullion.
SOCIAL CLUBS See Taxable Sales of Food Products.
SOUND RECORDING 1527 527.0000
SPACE Advertising, sale of, see Tangible and Intangible Property.
STATE AND POLITICAL SUBDIVISIONS   530.0000
STATUTE OF LIMITATIONS See Remedies of Taxpayers.
STORAGE See Use of Property in State and Use Tax Generally.
STUDENTS Meals, see Taxable Sales of Food Products.
STUDIOS See Motion Pictures. Recording, see Sound Recording.
SUBSTANTIAL CHANGE IN FORM See Leases of Tangible Personal Property—In General.
SUCCESSOR’S LIABILITY 1702 535.0000
SUMMER CAMPS See Miscellaneous Service Enterprises.
SURPLUS PROPERTY See United States, Sales by—"Surplus Property."

T

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
TANGIBLE AND INTANGIBLE PROPERTY   540.0000
TANGIBLE PERSONAL PROPERTY See Tangible and Intangible Property. Leases of, see Leases of Tangible Personal Property—In General. Lienors and consignees of, for sale, see Consignees and Lienors of Tangible Personal Property for Sale.
TAX LIENS See Collection of Tax by Board.
“TAX-PAID PURCHASES RESOLD” 1701 545.0000
TAX PAID TO OTHER JURISDICTIONS Credit for, see Use of Property in State and Use Tax Generally.
TAXABLE SALES OF FOOD PRODUCTS 1603 550.0000
TAXIDERMISTS See Miscellaneous Service Enterprises.
TELEPHONE AND TELEGRAPH LINES See Buildings and Other Property Affixed to Realty.
TENNIS RACKET RESTRINGING AND REPAIRING See Miscellaneous Repair Operations.
TIPS See Taxable Sales of Food Products.
TIRES See Retreading and Recapping Tires.
TRADE-INS See Barter, Exchange, "Trade-ins."
TRADING STAMPS AND RELATED PROMOTIONAL PLANS 1671 555.0000
TRANSCRIPTIONS See Sound Recording.
TRANSFORMERS See United States Contractors. Rewinding, see Miscellaneous Repair Operations.
TRANSIT Goods Damaged in, See Goods Damaged in Transit.
TRANSMISSION AND DISTRIBUTION LINES See Buildings and Other Property Affixed to Realty.
TRANSPORTATION CHARGES 1628 557.0000
TRANSPORTATION EQUIPMENT Lease of, see Leases of Mobile Transportation Equipment.
TRUCKS AND TRAILERS See Vehicles; Vehicles, Vessels, and Aircraft.
TRUSTEES IN BANKRUPTCY Sales by, use tax, see Court-Ordered Sales, Foreclosures and Repossessions.

U

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
UNITED STATES, SALE BY – “SURPLUS PROPERTY”   560.0000
UNITED STATES CONTRACTORS   565.0000
USE OF PROPERTY IN STATE AND USE TAX GENERALLY   570.0000

V


W

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
"WAR MATERIEL" CONTRACTORS 1618 595.0000
WASTE BYPRODUCTS   596.0000
WATCH REPAIRMEN See Miscellaneous Repair Operations.
WATER See Gas, Electricity and Water.
WATERCRAFT 1594 600.0000
WINE DEALERS See Beer, Wine and Liquor Dealers.
WORKS OF ART AND MUSEUM PIECES FOR PUBLIC DISPLAY 1586 610.0000

X

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
X-RAY LABORATORIES See Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories.