Laws, Regulations & Annotations
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Business Taxes Law Guide – Revision 2021
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
B
Subject | Regulation | Annotation (entire) |
---|---|---|
BAD DEBTS | 1642 | 130.0000 |
BANKRUPTCY Trustees in, sales by, see Court-Ordered Sales, Foreclosures and Repossessions. Postbankruptcy 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
D
E
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
G
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
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
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
Subject | Regulation | Annotation (entire) |
---|---|---|
JEWELRY REPAIRMEN See Miscellaneous Repair Operations. | ||
JOINT VENTURES See Occasional Sales—Sale of a Business—Business Reorganization. |
L
M
N
Subject | Regulation | Annotation (entire) |
---|---|---|
NEON SIGNS See Leases of Tangible Personal Property—In General. Repair andfabrication labor distinguished, see Producing, Fabricating and Processing Property Furnished by Consumers—General Rules. | ||
NEWSPAPERS AND PERIODICALS | 1590 | 385.0000 |
NONPROFIT ORGANIZATIONS | 390.0000 |
O
Subject | Regulation | Annotation (entire) |
---|---|---|
OCCASIONAL SALES – SALE OF A BUSINESS – BUSINESS REORGANIZATION | 1595 | 395.0000 |
P
R
S
T
U
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
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
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
Subject | Regulation | Annotation (entire) |
---|---|---|
X-RAY LABORATORIES See Photographers, Photostat Producers, Photo Finishers and X-ray Laboratories. |