Subtitle 06
SALES AND USE TAX
These links will open the page in a new window.
| 03.06.01
|
| Sales and Use Tax
|
| |
.01 |
Personal,
Professional, or Insurance Service |
| |
.02 |
Combined
Sales |
| |
.03 |
Repairs
of Tangible Personal Property |
| |
.04 |
Newspapers |
| |
.05 |
Food
for Human Consumption |
| |
.06 |
Cancelled
and Returned Sales |
| |
.07 |
Sales
Where It is Impractical to establish the Amount of Property to be Resold |
| |
.08 |
"Taxable
price" Defined |
| |
.09 |
Sale
of Medicines, Medical Supplies, and Sick room Equipment |
| |
.10 |
Natural
and Artificial Gas, Electricity, Steam, Oil, and Coal |
| |
.11 |
Printing |
| |
.12 |
Casual
and Isolated Sales |
| |
.13 |
Certain
Capital Transaction |
| |
.14 |
Resale
Certificates |
| |
.15 |
Containers |
| |
.16 |
Photography |
| |
.17 |
Dry
Cleaners and Laundries |
| |
.18 |
Florist |
| |
.19 |
Real
Property Construction, Improvement, Alteration, and Repair |
| |
.20 |
Games
and Amusements |
| |
.21 |
Time
of Collection |
| |
.22 |
Exempt
Organizations |
| |
.23 |
Room
Rentals |
| |
.24 |
Tangible
Personal Property Consumed in a Production Activity |
| |
.25 |
Transactions
in Interstate Commerce |
| |
.26 |
Aircraft,
Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign
Commerce |
| |
.27 |
Auctioneers,
Agents, Brokers and Factors |
| |
.28 |
Lease
of Tangible Personal Property |
| |
.29 |
Ice |
| |
.30 |
Fabrication
or Production |
| |
.31 |
Direct
Payment Permits |
| |
.32 |
Machinery
and Equipment for use in a Production Activity |
|