Subchapter B - STATE SALES AND USE TAX

  1. § .0100 - GENERAL PROVISIONS (§ 07B .0101 to 07B .0126)
  2. § .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING (§ 07B .0201-.0202 to 07B .0206-.0207)
  3. § .0300 - SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS (§ 07B .0301-.0302)
  4. § .0400 - SPECIFIC INDUSTRIES (§ 07B .0401-.0407)
  5. § .0500 - EXEMPT SALES TO MANUFACTURERS (§ 07B .0501 to 07B .0503)
  6. § .0600 - SALES OF MILL MACHINERY AND ACCESSORIES (§ 07B .0601-.0610 to 07B .0613-.0634)
  7. § .0700 - SPECIFIC INDUSTRY PURCHASES (§ 07B .0701-.0716)
  8. § .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES (§ 07B .0801 to 07B .0805-.0811)
  9. § .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS (§ 07B .0901 to 07B .0904)
  10. § .1000 - BARBERS: BEAUTY SHOP OPERATORS: SHOE REPAIRMEN: WATCH REPAIRMEN (§ 07B .1001 to 07B .1002-.1003)
  11. § .1100 - QUALIFYING AND CONDITIONAL FARMERS (§ 07B .1101 to 07B .1123)
  12. § .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS (§ 07B .1201 to 07B .1203)
  13. § .1300 - SALES IN INTERSTATE COMMERCE (§ 07B .1301 to 07B .1305)
  14. § .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES (§ 07B .1401 to 07B .1406)
  15. § .1500 - FINANCE COMPANIES: FINANCE CHARGES AND CARRYING CHARGES (§ 07B .1501 to 07B .1502)
  16. § .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO (§ 07B .1601 to 07B .1605)
  17. § .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS (§ 07B .1701 to 07B .1706)
  18. § .1800 - HOSPITALS AND SIMILAR INSTITUTIONS (§ 07B .1801 to 07B .1804-.1805)
  19. § .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS (§ 07B .1901 to 07B .1907)
  20. § .2000 - SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES (§ 07B .2001 to 07B .2002)
  21. § .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES (§ 07B .2101 to 07B .2105)
  22. § .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION (§ 07B .2201 to 07B .2213)
  23. § .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE (§ 07B .2301 to 07B .2303)
  24. § .2400 - VETERINARIANS (§ 07B .2401 to 07B .2402)
  25. § .2500 - FURNITURE AND STORAGE WAREHOUSEMEN (§ 07B .2501 to 07B .2504)
  26. § .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS (§ 07B .2601 to 07B .2611-.2612)
  27. § .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES (§ 07B .2701 to 07B .2703)
  28. § .2800 - FLORIST: NURSERIES: GREENHOUSES (§ 07B .2801 to 07B .2802)
  29. § .2900 - VENDING MACHINES (§ 07B .2901 to 07B .2903)
  30. § .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE (§ 07B .3001 to 07B .3013)
  31. § .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES (§ 07B .3101 to 07B .3107)
  32. § .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES (§ 07B .3201-.3202 to 07B .3204)
  33. § .3300 - ORTHOPEDIC APPLIANCES (§ 07B .3301 to 07B .3303-.3306)
  34. § .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS (§ 07B .3401 to 07B .3404)
  35. § .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS (§ 07B .3501 to 07B .3506)
  36. § .3600 - FUNERAL EXPENSES (§ 07B .3601 to 07B .3603)
  37. § .3700 - LUBRICANTS: OILS AND GREASES (§ 07B .3701 to 07B .3703)
  38. § .3800 - PROMOTIONAL ITEMS: GIFTS (§ 07B .3801 to 07B .3804)
  39. § .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS (§ 07B .3901-.3903 to 07B .3911)
  40. § .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES (§ 07B .4001 to 07B .4010-.4011)
  41. § .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC (§ 07B .4101 to 07B .4110)
  42. § .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF (§ 07B .4201 to 07B .4210)
  43. § .4300 - REFUNDS TO INTERSTATE CARRIERS (§ 07B .4301 to 07B .4303)
  44. § .4400 - LEASE OR RENTAL (§ 07B .4401 to 07B .4416)
  45. § .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES (§ 07B .4501 to 07B .4515)
  46. § .4600 - MOTOR VEHICLES AND BOATS (§ 07B .4601 to 07B .4619)
  47. § .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS (§ 07B .4701 to 07B .4718)
  48. § .4800 - BASIS OF REPORTING (§ 07B .4801 to 07B .4803)
  49. § .4900 - TRANSPORTATION CHARGES (§ 07B .4901-.4902)
  50. § .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES (§ 07B .5001 to 07B .5004)
  51. § .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS (§ 07B .5101 to 07B .5102)
  52. § .5200 - BABY CHICKS AND POULTS (§ 07B .5201-.5202)
  53. § .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS (§ 07B .5301 to 07B .5302)
  54. § .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES (§ 07B .5401-.5406 to 07B .5463)

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