Article 1 - RETAIL CLASSIFICATION
- Section R15-5-101 - Definitions
- Section R15-5-102 - Casual Activities or Sales
- Section R15-5-103 - Sale of Business Enterprises
- Section R15-5-104 - Service Businesses
- Section R15-5-105 - Services in Connection with Retail Sales
- Section R15-5-106 - Finance Charges in Connection with Retail Sales
- Section R15-5-107 - Sales for Resale or Lease
- Section R15-5-108 - Reserved
- Section R15-5-109 - Reserved
- Section R15-5-110 - Lease-purchase Agreements
- Section R15-5-111 - Consignment Sales
- Section R15-5-112 - Sales by Auctioneers
- Section R15-5-113 - Sales by Trustees, Receivers, and Assignees
- Section R15-5-114 - Reserved
- Section R15-5-115 - Reserved
- Section R15-5-116 - Reserved
- Section R15-5-117 - Reserved
- Section R15-5-118 - Reserved
- Section R15-5-119 - Reserved
- Section R15-5-120 - Exempt Sales of Machinery or Equipment
- Section R15-5-121 - Sales of Fuel Used in Manufacturing
- Section R15-5-122 - Articles Incorporated into a Manufactured Product
- Section R15-5-123 - Sale of Tools and Supplies to Businesses
- Section R15-5-124 - Reserved
- Section R15-5-125 - Reserved
- Section R15-5-126 - Manufacturing Labor
- Section R15-5-127 - Sales of Fuel
- Section R15-5-128 - Electric Power Transmission and Distribution
- Section R15-5-129 - Discounts, Refunds, and Coupon Redemption
- Section R15-5-130 - Reserved
- Section R15-5-131 - Lay-away Sales
- Section R15-5-132 - Retail Sales with Trade-ins
- Section R15-5-133 - Delivery Charges in Connection with Retail Sales
- Section R15-5-134 - Sales of Containers, Bottles, and Labels
- Section R15-5-135 - Sales of Restaurant Accessories
- Section R15-5-136 - Returnable Containers
- Section R15-5-137 - Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Service Provisions
- Section R15-5-138 - Warranty or Service Contracts and Tangible Personal Property Used in Conjunction with Warranty or Service Contracts
- Section R15-5-139 - Reserved
- Section R15-5-140 - Reserved
- Section R15-5-141 - Reserved
- Section R15-5-142 - Reserved
- Section R15-5-143 - Reserved
- Section R15-5-144 - Reserved
- Section R15-5-145 - Reserved
- Section R15-5-146 - Reserved
- Section R15-5-147 - Reserved
- Section R15-5-148 - Reserved
- Section R15-5-149 - Reserved
- Section R15-5-150 - Sale of Photography
- Section R15-5-151 - Artists and Sales of Artwork
- Section R15-5-152 - Tangible Personal Property Used in Soil Remediation Activities
- Section R15-5-153 - Four-inch Pipes or Valves
- Section R15-5-154 - Computer Hardware and Software
- Section R15-5-155 - Delivery Sales of Tobacco Products
- Section R15-5-156 - Sales of Prescription Drugs and Prosthetic Appliances
- Section R15-5-157 - Membership Fees
- Section R15-5-158 - Postage Stamps
- Section R15-5-159 - Reserved
- Section R15-5-160 - Reserved
- Section R15-5-161 - Reserved
- Section R15-5-162 - Reserved
- Section R15-5-163 - Reserved
- Section R15-5-164 - Reserved
- Section R15-5-165 - Reserved
- Section R15-5-166 - Reserved
- Section R15-5-167 - Reserved
- Section R15-5-168 - Reserved
- Section R15-5-169 - Reserved
- Section R15-5-170 - Interstate and Foreign Transactions
- Section R15-5-171 - Sales to a Common Carrier
- Section R15-5-172 - Sales by Florists
- Section R15-5-173 - Sales of Property Subsequently Taken Out-of- State
- Section R15-5-174 - Sales to Non-U.S. Citizens
- Section R15-5-175 - Expired
- Section R15-5-176 - Expired
- Section R15-5-177 - Reserved
- Section R15-5-178 - Reserved
- Section R15-5-179 - Reserved
- Section R15-5-180 - Sales by Businesses in Federal Areas
- Section R15-5-181 - Governmental Organizations
- Section R15-5-182 - Nonprofit Organizations
- Section R15-5-183 - Exempt Sales to Health Organizations