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Business Taxes Law Guide – Revision 2023
 

BTLG Table of Contents > Sales and Use Tax Annotations—Table of Titles

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 Use of Property Held for Resale – General
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

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Bad Debts 1642 130.0000
Bankruptcy Trustees in, sales by, see Court-Ordered Sales, Foreclosures, and Repossessions Post Bankruptcy Interest and Penalties, see Interest and Penalties
Banks and Insurance Companies 1567 135.0000
Barbers, see Miscellaneous Service Enterprises
Barter, Exchange, “Trade-Ins” 1654 140.0000
Beauty Shop Operators, see Miscellaneous Service Enterprises
Beer, Wine and Liquor Dealers 1568 145.0000
Boarding Houses, see Taxable Sales of Food Products
Bookbinders, see Miscellaneous Repair Operations
Bootblacks, see Miscellaneous Service Enterprises
Brokers, see Consignees and Lienors of Tangible Personal Property for Sale
Buildings and Other Property Affixed to Realty 1596 150.0000
Bullion, see Coins and Bullion
Business Reorganization, see Occasional Sales—Sale of a Business—Business Reorganization

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, see Automatic Data Processing Services and Equipment
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 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; Factory-Built Housing
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 General
Credit Sales and Repossessions 1641 200.0000

D

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Damaged Goods, see Goods Damaged in Transit
Data Processing, see Automatic Data Processing Services and Equipment
Dealers, see Automobile Dealers and Salesmen; Memorial Dealers
Debts Bad, see Bad Debts
Defective Merchandise, see Returns, Defects and Replacements
Delineators, see Advertising Agencies, Commercial Artists, and Designers
Delivery Charges, see C.O.D. Fees; Transportation Charges
Demonstration, Display, and Use of Property Held for Resale – General 1669 210.0000
Demonstration, Display and Use of Property Held for Resale – Vehicles 1669.5 215.0000
Dentists and Dental Laboratories, see Miscellaneous Service Enterprises; Prescription Medicines
Deposits, see Collection of Tax by Board
Designers, see Advertising Agencies, Commercial Artists, and Designers
Discounts, see Gross Receipts; Gifts, Marketing Aids, Premiums, and Prizes
Display, see Demonstration, Display and Use of Property Held for Resale - General; "Tax-Paid Purchases Resold"
Display Material, see Gifts, Marketing Aids, Premiums, and Prizes
Dissolution, see Occasional Sales—Sale of a Business—Business Reorganization
"Drive-Ins", see Taxable Sales of Food Products
Drug and Druggists, see Prescription Medicines
Dry Ice, see Packers, Loaders, and Shippers
Dyers, see Fur Dressers and Dyers; Fur Repairers, Alterers, and Remodelers

E

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Electrical Transcriptions, see Sound Recording
Electricity, see Gas, Electricity, and Water
“Engaged in Business”   220.0000
Engraving, see Producing, Fabricating and Processing Property Furnished by Consumers—General Rules; Printing and Related Arts
Equipment, see Buildings and Other Property Affixed to Realty; Leases of Mobile Transportation Equipment; United States Contractors
Escrow Sales, see Sale
Excess Reimbursement, see Reimbursement for Sales Tax
Exchange, see Barter, Exchange, "Trade-ins"
Exchange of Used for Reconditioned Goods, see Installing, Repairing, Reconditioning in General
Executors, see Occasional Sales—Sale of a Business—Business Reorganization;Vehicles, Vessels, and Aircraft
Exemption Certificates 1667 222.0000
Export Packers, see Interstate and Foreign Commerce
Exports, see Interstate and Foreign Commerce
Eyeglasses and Other Ophthalmic Materials 1592 225.0000

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

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Ice, see Packers, Loaders, and Shippers; Property Used in Manufacturing
Imports, see Interstate and Foreign Commerce
Improvements to Real Property, see Buildings and Other Property Affixed to Realty; Construction Contractors; United States Contractors
Incompetent Persons, see Hospitals, Institutions, and Homes for the Care of Persons
Indebtedness Assumption and cancellation as gross receipts, see Gross Receipts
Indians   305.0000
Information Returns 1687 310.0000
Installing, Repairing, Reconditioning in General 1546 315.0000
Institutions, see Hospitals, Institutions, and Homes for the Care of Persons
Insurance Companies, see Banks and Insurance Companies
Intangible Property, see Tangible and Intangible Property
Interest and Penalties 1703 320.0000
Interstate and Foreign Commerce 1620 325.0000

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

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Labels, see Containers and Labels
Labor, see Gross Receipts; Installing, Repairing, Reconditioning in General; Producing, Fabricating and Processing Property Furnished by Consumers—General Rules; Service Enterprises Generally
Laboratories, see Miscellaneous Service Enterprises; Photographers, Photostat Producers, Photo Finishers, and X-Ray Laboratories
Launderers, see Miscellaneous Service Enterprises
Lay-Away Sales, see Credit Sales and Repossessions
Leases Of Tangible Personal Property – In General 1660 330.0000
Leases of Mobile Transportation Equipment 1661 335.0000
Libraries; circulating, see Miscellaneous Service Enterprises
License, see Leases of Tangible Personal Property—In General
Lien, see Collection of Tax by Board
Lienors, see Consignees and Lienors of Tangible Personal Property for Sale
Limitations, see Remedies of Taxpayers
Liquidation, see Occasional Sales—Sale of a Business—Business Reorganization
Liquor Dealers, see Beer, Wine, and Liquor Dealers
Loaders, see Packers, Loaders, and Shippers
Loans, see Demonstration, Display and Use of Property Held for Resale— General

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 and Research and Development Equipment 1525.4 346.0000
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 Use of Property Held for Resale – Vehicles; 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 Prescription 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, Sale 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

An alphabetical list of annotated opinions by subject area
Subject Regulation Annotation (entire)
Vehicle Engine Exchanges   575.0000
Vehicles   580.0000
Vehicles, Vessels, And Aircraft 1610 585.0000
Vending Machine Operators 1574 590.0000
Ventures Joint, see Occasional Sales—Sale of a Business—Business Reorganization
Vessels, see Sales to Common Carriers; Vehicles, Vessels, and Aircraft; Watercraft
Veterinarians, see Permits; Prescription Medicines

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