Subpart J - SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
- Section 53.91 - Charges to be included in sale price
- Section 53.92 - Exclusions from sale price
- Section 53.93 - Other items relating to tax on sale price
- Section 53.94 - Constructive sale price; scope and application
- Section 53.95 - Constructive sale price; basic rules
- Section 53.96 - Constructive sale price; special rule for arm's-length sales
- Section 53.97 - Constructive sale price; affiliated corporations
- Section 53.98 - Computation of tax on leases and installment sales
- Section 53.99 - Sales of installment accounts
- Section 53.100 - Exclusion of local advertising charges from sale price
- Section 53.101 - Limitation on aggregate of exclusions and price readjustments
- Section 53.102 - No exclusion or readjustment for other advertising charges or reimbursements
- Section 53.103 - Lease considered as sale
- Section 53.104 - Limitation on amount of tax applicable to certain leases
- APPLICATION OF TAX IN CASE OF SALES BY OTHER THAN MANUFACTURER OR IMPORTER (§ 53.121)
- USE BY MANUFACTURER OR IMPORTER CONSIDERED SALE (§§ 53.111 — 53.115)