Chapter 1 - SALES AND USE TAX REGULATIONS

  1. § 316-1-001 - NATURE OF THE SALES TAX
  2. § 316-1-002 - USE TAX
  3. § 316-1-003 - NON-NEXUS SELLERS
  4. § 316-1-004 - PERMITS
  5. § 316-1-005 - RETAILERS AND SELLERS
  6. § 316-1-006 - RETAIL SALE OR SALE AT RETAIL
  7. § 316-1-007 - GROSS RECEIPTS DEFINED
  8. § 316-1-008 - RECORDS
  9. § 316-1-009 - ACCOUNTING METHODS
  10. § 316-1-010 - THE SALES AND USE TAX RETURN
  11. § 316-1-011 - BRACKET SYSTEM FOR ADDING AND COLLECTING SALES TAX
  12. § 316-1-012 - EXEMPTIONS
  13. § 316-1-013 - SALE FOR RESALE - RESALE CERTIFICATE
  14. § 316-1-014 - EXEMPT SALE CERTIFICATE
  15. § 316-1-015 - COMMON AND CONTRACT CARRIERS (MULTISTATE OPERATIONS) - TAX DEFERRAL
  16. § 316-1-016 - CHANGES IN RATE OF TAX
  17. § 316-1-017 - CONTRACTORS
  18. § 316-1-018 - LEASE OR RENTAL OF TANGIBLE PERSONAL PROPERTY
  19. § 316-1-019 - RENTAL OR LEASE OF VEHICLES
  20. § 316-1-020 - MOTOR VEHICLES
  21. § 316-1-021 - MOTOR VEHICLES USED BY THE MANUFACTURER BEFORE SALE
  22. § 316-1-022 - OCCASIONAL SALES
  23. § 316-1-023 - COMPONENT PARTS - MANUFACTURING, PROCESSING, AND FABRICATION
  24. § 316-1-024 - DISCOUNTS AND REBATES
  25. § 316-1-025 - RETURNED ARTICLES
  26. § 316-1-026 - FINANCE, CARRYING, SERVICE, AND INTEREST CHARGES
  27. § 316-1-027 - REPOSSESSIONS
  28. § 316-1-028 - BAD DEBTS
  29. § 316-1-029 - TRADE-INS OR EXCHANGES
  30. § 316-1-030 - LAY-AWAY AND WILL-CALL SALES
  31. § 316-1-031 - COIN-OPERATED MACHINES
  32. § 316-1-032 - LEASED DEPARTMENTS
  33. § 316-1-033 - TRANSIENT AND ITINERANT SELLERS
  34. § 316-1-034 - AUCTION AND CONSIGNMENT SALES
  35. § 316-1-035 - CONSUMPTION OF UNTAXED PROPERTY
  36. § 316-1-036 - DONATIONS, PRIZES, AND PROMOTIONAL GIVE-AWAYS
  37. § 316-1-037 - TRADING STAMPS, COUPONS, CERTIFICATES, VOUCHERS, REIMBURSED PRICE REDUCTIONS, AND GROUP DISCOUNTS
  38. § 316-1-038 - FINANCIAL INSTITUTIONS
  39. § 316-1-039 - PROMOTING OR ADVERTISING THAT THE TAX IS ABSORBED IS PROHIBITED
  40. § 316-1-040 - ALCOHOLIC LIQUORS CONSUMED ON THE PREMISES
  41. § 316-1-041 - CONCESSIONAIRE SALES
  42. § 316-1-042 - BOTTLE CLUBS
  43. § 316-1-043 - CONTAINERS
  44. § 316-1-044 - ADMISSIONS
  45. § 316-1-045 - MOTION PICTURE FILM, VIDEOTAPE, AND PROGRAMMING
  46. § 316-1-046 - HOTELS, LODGINGS AND ACCOMMODATIONS
  47. § 316-1-047 - BARBER AND BEAUTY SHOPS
  48. § 316-1-048 - LAUNDRIES AND DRY CLEANERS
  49. § 316-1-049 - LINEN AND CLOTHING SUPPLIERS
  50. § 316-1-050 - MEDICINES AND MEDICAL EQUIPMENT
  51. § 316-1-051 - PHYSICIANS AND DENTISTS
  52. § 316-1-052 - FLORISTS
  53. § 316-1-053 - FUNERAL DIRECTORS AND UNDERTAKERS
  54. § 316-1-054 - NEWSPAPERS
  55. § 316-1-055 - MAGAZINES AND JOURNALS
  56. § 316-1-056 - ADVERTISING AND ADVERTISING AGENCIES
  57. § 316-1-057 - PRINTING AND RELATED INDUSTRIES
  58. § 316-1-058 - PHOTOGRAPHERS AND PHOTOSTATIC MATERIALS
  59. § 316-1-059 - TIRE RETREADING, RECAPPING AND REPAIRING
  60. § 316-1-060 - SEEDS AND PLANTS
  61. § 316-1-061 - AGRICULTURAL CHEMICALS
  62. § 316-1-062 - ANIMAL LIFE
  63. § 316-1-063 - FEED, WATER, AGRICULTURAL CHEMICALS, AND VETERINARY MEDICINES FOR ANIMAL LIFE
  64. § 316-1-064 - INTERSTATE COMMERCE
  65. § 316-1-065 - TELECOMMUNICATIONS SERVICES
  66. § 316-1-066 - SEWER AND WATER
  67. § 316-1-067 - AIRCRAFT AND RELATED SERVICES
  68. § 316-1-068 - RAILROADS
  69. § 316-1-069 - COMMON AND CONTRACT CARRIERS
  70. § 316-1-070 - PRESUMPTION OF TAXABILITY
  71. § 316-1-071 - CREDIT FOR TAX PAID TO ANOTHER STATE
  72. § 316-1-072 - UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS
  73. § 316-1-073 - DISCONTINUATION OF BUSINESS
  74. § 316-1-074 - WARRANTIES AND GUARANTEES
  75. § 316-1-075 - CONFIDENTIAL INFORMATION
  76. § 316-1-076 - JEOPARDY DETERMINATIONS AND ASSESSMENTS
  77. § 316-1-077 - COMBINED SALES TAX RETURNS
  78. § 316-1-078 - VETERINARIANS AND VETERINARY MEDICINES
  79. § 316-1-079 - DELIVERY CHARGES
  80. § 316-1-080 - SALES OF LEGAL, MEDICAL, AND COMMERCIAL DOCUMENTS AND RECORDS
  81. § 316-1-081 - CABLE AND SATELLITE SERVICE
  82. § 316-1-082 - LABOR CHARGES
  83. § 316-1-083 - PREPARED FOOD AND BEVERAGE SERVICE
  84. § 316-1-084 - APPLICATION FOR REFUND-AIR OR WATER POLLUTION CONTROL FACILITY
  85. § 316-1-085 - Repealed
  86. § 316-1-086 - Repealed
  87. § 316-1-087 - FOOD OR FOOD INGREDIENTS
  88. § 316-1-088 - COMPUTER SOFTWARE
  89. § 316-1-089 - ENERGY SOURCE UTILITY EXEMPTION
  90. § 316-1-090 - NONPROFIT ORGANIZATIONS
  91. § 316-1-091 - RELIGIOUS ORGANIZATIONS
  92. § 316-1-092 - EDUCATIONAL INSTITUTIONS
  93. § 316-1-093 - GOVERNMENTAL UNITS
  94. § 316-1-094 - AGRICULTURAL MACHINERY AND EQUIPMENT
  95. § 316-1-095 - MOLDS, DIES, AND PATTERNS
  96. § 316-1-096 - MOTORBOATS
  97. § 316-1-097 - DIRECT PAYMENT PERMIT
  98. § 316-1-098 - BUILDING CLEANING AND MAINTENANCE
  99. § 316-1-099 - MOTOR VEHICLE SERVICES
  100. § 316-1-100 - PEST CONTROL SERVICES
  101. § 316-1-101 - SECURITY AND DETECTIVE SERVICES
  102. § 316-1-102 - ANIMAL SPECIALTY SERVICES
  103. § 316-1-103 - RECREATIONAL VEHICLE PARK SERVICES
  104. § 316-1-105 - DIRECT MAIL
  105. § 316-1-107 - MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION
  106. § 316-1-108 - BUNDLED TRANSACTIONS
  107. § 316-1-109 - COMMUNITY-BASED ENERGY DEVELOPMENT (C-BED) PROJECTS
  108. § 316-1-110 - CLAIMS FOR REFUND OF SALES OR USE TAX

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