CHAPTER 1320-05-01 - State Sales and Use Tax Rules (1320-05-01-.01 to 1320-05-01-.129)

  1. 1320-05-01-.01 - AUCTIONEERS-AGENTS-FACTORS
  2. 1320-05-01-.02 - ARTICLES TAKEN IN TRADE OR "TRADE-INS"
  3. 1320-05-01-.03 - AUTOMOBILES, MOTOR VEHICLES, TRAILERS, MOTOR VEHICLE TRAILER DEALERS
  4. 1320-05-01-.04 - ADJUSTMENTS, REPLACEMENTS, AND WARRANTIES
  5. 1320-05-01-.05 - AUTOMOBILE REFINISHERS AND PAINTERS
  6. 1320-05-01-.06 - ARTISTS AND ART DEALERS
  7. 1320-05-01-.07 - CONTRACTORS, LUMP SUM AND COST-PLUS
  8. 1320-05-01-.08 - CONTRACTOR-DEALERS
  9. 1320-05-01-.09 - CASUAL AND ISOLATED SALES
  10. 1320-05-01-.10 - REPEALED
  11. 1320-05-01-.11 - CONTAINERS, WRAPPING AND PACKING MATERIALS AND RELATED PRODUCTS
  12. 1320-05-01-.12 - REPEALED
  13. 1320-05-01-.13 - REPEALED
  14. 1320-05-01-.14 - REPEALED
  15. 1320-05-01-.15 - ENERGY FUEL AND WATER
  16. 1320-05-01-.16 - REPEALED
  17. 1320-05-01-.17 - DENTISTS
  18. 1320-05-01-.18 - SALES TO EMPLOYEES
  19. 1320-05-01-.19 - REPEALED
  20. 1320-05-01-.20 - REPEALED
  21. 1320-05-01-.21 - FURNITURE AND STORAGE WAREHOUSEMEN
  22. 1320-05-01-.22 - FLORISTS AND NURSERYMEN
  23. 1320-05-01-.23 - FEDERAL EXCISE TAXES, WHEN DEDUCTIBLE
  24. 1320-05-01-.24 - FINANCE COMPANIES
  25. 1320-05-01-.25 - FINANCE CHARGES - CARRYING CHARGES
  26. 1320-05-01-.26 - HOSPITALS AND SANITARIUMS
  27. 1320-05-01-.27 - INSTALLATION SALES
  28. 1320-05-01-.28 - INSTALLMENT AND CREDIT SALES
  29. 1320-05-01-.29 - NONRESIDENT PURCHASES
  30. 1320-05-01-.30 - REPEALED
  31. 1320-05-01-.31 - JEWELRY SHOPS
  32. 1320-05-01-.32 - LEASE OR RENTAL
  33. 1320-05-01-.33 - LEASED DEPARTMENTS
  34. 1320-05-01-.34 - MEALS FURNISHED TO THE PUBLIC
  35. 1320-05-01-.35 - MEALS SERVED BY RAILROADS, AIRPLANES OR OTHER TRANSPORTATION FACILITIES
  36. 1320-05-01-.36 - BOARDING INSTITUTIONS
  37. 1320-05-01-.37 - REPEALED
  38. 1320-05-01-.38 - REPEALED
  39. 1320-05-01-.39 - MEMORIAL STONE AND MONUMENT DEALERS
  40. 1320-05-01-.40 - MANUFACTURERS AND PROCEDURES
  41. 1320-05-01-.41 - "MADE TO ORDER" SALES
  42. 1320-05-01-.42 - OXYGEN, ACETYLENE, HYDROGEN, AND LIQUIFIED PETROLEUM
  43. 1320-05-01-.43 - BARBER AND BEAUTY SHOP OPERATORS
  44. 1320-05-01-.44 - OPTOMETRISTS, OPTICIANS, AND OCULISTS
  45. 1320-05-01-.45 - REPEALED
  46. 1320-05-01-.46 - EXEMPT PERIODICALS
  47. 1320-05-01-.47 - PHYSICIANS AND SURGEONS
  48. 1320-05-01-.48 - PHOTOGRAPHS, PHOTOSTATS, BLUE PRINTS, ETC.
  49. 1320-05-01-.49 - PREMIUMS, GIFTS AND TRADING STAMPS
  50. 1320-05-01-.50 - RETURNED MERCHANDISE, CREDITS, AND ALLOWANCES
  51. 1320-05-01-.51 - RELIGIOUS, CHARITABLE, EDUCATIONAL AND OTHER NON-PROFIT INSTITUTIONS
  52. 1320-05-01-.52 - REPOSSESSIONS
  53. 1320-05-01-.53 - LAUNDRIES, DRY CLEANERS, AND OTHER CLEANING TANGIBLE PERSONAL PROPERTY
  54. 1320-05-01-.54 - REPAIR SERVICES
  55. 1320-05-01-.55 - SALES TO THE STATE OR POLITICAL SUBDIVISIONS
  56. 1320-05-01-.56 - REPEALED
  57. 1320-05-01-.57 - TRUSTEES, RECEIVERS, EXECUTORS AND ADMINISTRATORS
  58. 1320-05-01-.58 - SALES TO THE UNITED STATES OR AGENCIES THEREOF
  59. 1320-05-01-.59 - REPEALED
  60. 1320-05-01-.60 - REPEALED
  61. 1320-05-01-.61 - UNDERTAKERS AND FUNERAL DIRECTORS
  62. 1320-05-01-.62 - SALES FOR RESALE
  63. 1320-05-01-.63 - REGISTRATION CERTIFICATE
  64. 1320-05-01-.64 - REPEALED
  65. 1320-05-01-.65 - SIGN MANUFACTURERS AND PAINTERS
  66. 1320-05-01-.66 - REPEALED
  67. 1320-05-01-.67 - PRINTING INDUSTRY
  68. 1320-05-01-.68 - RESALE CERTIFICATE
  69. 1320-05-01-.69 - REPEALED
  70. 1320-05-01-.70 - HOTELS, MOTELS, INNS, LODGING HOUSES, APARTMENT HOUSES
  71. 1320-05-01-.71 - REPEALED
  72. 1320-05-01-.72 - SERVICE STATIONS
  73. 1320-05-01-.73 - REPEALED
  74. 1320-05-01-.74 - TAXPAYER'S REPORTS
  75. 1320-05-01-.75 - LAYAWAY AND WILL-CALL SALES
  76. 1320-05-01-.76 - TIPS, GRATUITIES AND SERVICE CHARGES
  77. 1320-05-01-.77 - REPEALED
  78. 1320-05-01-.78 - EXEMPTION CERTIFICATE
  79. 1320-05-01-.79 - REFUNDS OF, OR CREDIT FOR OVERPAYMENT OF SALES OR USE TAX
  80. 1320-05-01-.80 - RECORDS OF DEALERS, PRESERVATION OF
  81. 1320-05-01-.81 - DAIRIES
  82. 1320-05-01-.82 - ADMINISTRATION OF OATHS
  83. 1320-05-01-.83 - REPEALED
  84. 1320-05-01-.84 - REPEALED
  85. 1320-05-01-.85 - COMMON CARRIERS
  86. 1320-05-01-.86 - RAILROAD CROSS TIES, BRIDGE TIMBERS, ETC
  87. 1320-05-01-.87 - REPEALED
  88. 1320-05-01-.88 - REPEALED
  89. 1320-05-01-.89 - EXTENSION OF TIME
  90. 1320-05-01-.90 - BILLING OF SALES AND USE TAX
  91. 1320-05-01-.91 - CREDIT FOR SALES AND USE TAX PAID IN OTHER STATES
  92. 1320-05-01-.92 - REPEALED
  93. 1320-05-01-.93 - REPEALED
  94. 1320-05-01-.94 - REPEALED
  95. 1320-05-01-.95 - USE OF PROPERTY UPON WHICH NO SALES OR USE TAX HAS BEEN PAID
  96. 1320-05-01-.96 - TANGIBLE PERSONAL PROPERTY SOLD BY DEALERS TO OTHER VENDORS WHERE DELIVERY IS MADE FOR USE AND CONSUMPTION
  97. 1320-05-01-.97 - DEFINITIONS
  98. 1320-05-01-.98 - REPEALED
  99. 1320-05-01-.99 - ADVERTISING, ADVERTISING AGENCIES, ETC
  100. 1320-05-01-.100 - ALCOHOLIC BEVERAGES AND BEER
  101. 1320-05-01-.101 - CONTRACTORS - USE OF TANGIBLE PERSONAL PROPERTY UPON WHICH NO SALES OR USE TAX HAS BEEN PAID
  102. 1320-05-01-.102 - ELECTRIC GENERATING PLANTS AND TRANSMISSION SYSTEMS
  103. 1320-05-01-.103 - FABRICATION OR PROCESSING OF TANGIBLE PERSONAL PROPERTY TO BE APPLIED TO OR INSTALLED ON REAL PROPERTY, OR TANGIBLE PERSONAL PROPERTY OTHERWISE USED
  104. 1320-05-01-.104 - PARKING LOTS
  105. 1320-05-01-.105 - REPEALED
  106. 1320-05-01-.106 - INDUSTRIAL MACHINERY
  107. 1320-05-01-.107 - ELECTRICITY
  108. 1320-05-01-.108 - NATURAL OR ARTIFICIAL GAS
  109. 1320-05-01-.109 - REPEALED
  110. 1320-05-01-.110 - WATER
  111. 1320-05-01-.111 - REPEALED
  112. 1320-05-01-.112 - REPEALED
  113. 1320-05-01-.113 - RECORDING AND TELEVISION STUDIOS, MASTERING TAPES
  114. 1320-05-01-.114 - DEPOSIT AND ALLOCATION OF TAX RECEIPTS
  115. 1320-05-01-.115 - SALES TAX ON AMUSEMENT OR RECREATIONAL ACTIVITY
  116. 1320-05-01-.116 - MEMBERSHIP SPORTS AND RECREATION CLUBS
  117. 1320-05-01-.117 - ADMISSIONS
  118. 1320-05-01-.118 - REPEALED
  119. 1320-05-01-.119 - EXEMPT EVENTS
  120. 1320-05-01-.120 - ATHLETIC AND INTERSCHOLASTIC SPORTING EVENTS
  121. 1320-05-01-.121 - FREE, COMPLIMENTARY, OR REDUCED DUES, FEES, OR ADMISSION CHARGES
  122. 1320-05-01-.122 - ENTERING OR ENGAGING IN AMUSEMENT OR RECREATIONAL ACTIVITY
  123. 1320-05-01-.123 - CHARGES FOR USING PROPERTY FOR AMUSEMENT, SPORTS, ENTERTAINMENT OR RECREATION
  124. 1320-05-01-.124 - REPEALED
  125. 1320-05-01-.125 - REPEALED
  126. 1320-05-01-.126 - REPEALED
  127. 1320-05-01-.127 - REPEALED
  128. 1320-05-01-.128 - RESEARCH AND DEVELOPMENT
  129. 1320-05-01-.129 - OUT-OF-STATE DEALERS

The following state regulations pages link to this page.