Subchapter 2 - LICENSES; TAX; EXEMPTIONS
- Section 18-237-9 to 18-237-12 - Reserved
- Section 18-237-13 - Amended and renumbered
- Section 18-237-13-01 - Tax on manufacturers
- Section 18-237-13-02 - Tax on business of selling tangible personal property; producing
- Section 18-237-13-02.01 - Tax on business of selling tangible personal property by an out-of-state seller, including drop shipments
- Section 18-237-13-03 - Tax upon contractors
- Section 18-237-13-04 - Reserved
- Section 18-237-13-05 - Reserved
- Section 18-237-13-06.01 - Reserved
- Section 18-237-13-06.05 - Tax on service business; fees and commissions received by a director, trustee, executor, or other fiduciary
- Section 18-237-13-06.11 - Tax on service business; tire recapping services
- Section 18-237-13-06.16 - Tax on service business; telecommunication services
- Section 18-237-13-07 - Reserved
- Section 18-237-13-08 - Professions
- Section 18-237-13-09 - Reserved
- Section 18-237-13-10 - Tax on other business
- Section 18-237-13(6)-01 - One-half percent intermediary services rate, in general
- Section 18-237-13(6)-02 - Summary of the rules
- Section 18-237-13(6)-03 - Definitions; generally
- Section 18-237-13(6)-04 - "Service business," defined
- Section 18-237-13(6)-05 - "Licensed person in this State, defined"
- Section 18-237-13(6)-06 - "Intermediary" between Service Provider and Customer
- Section 18-237-13(6)-07 - Three parties required
- Section 18-237-13(6)-08 - Gross income received from Customer by Intermediary subject to general excise tax at the four percent rate
- Section 18-237-13(6)-09 - Burden of proof on Service Provider
- Section 18-237-14 to 18-237-15 - Reserved
- Section 18-237-16 - Tax on certain retailing
- Section 18-237-16.5-01 - Definitions
- Section 18-237-16.5-02 - Tax on written real property leases; deduction allowed
- Section 18-237-16.5-03 - Deduction for sublease of real property or space
- Section 18-237-16.5-04 - Allocation - sublease of less than one hundred percent of the real property or space
- Section 18-237-16.5-05 - Allocation - Various real property or space with different rental values; sublease of one hundred percent of the real property or space
- Section 18-237-16.5-06 - Allocation based upon fair rental value
- Section 18-237-16.5-07 - Burden of proof on the taxpayer
- Section 18-237-17 to 18-237-19 - Reserved
- Section 18-237-20-01 - Reimbursement exemption, in general
- Section 18-237-20-02 - Summary of the rules
- Section 18-237-20-03 - Definitions; generally
- Section 18-237-20-04 - "Additional monetary consideration", defined
- Section 18-237-20-05 - "Cost or advance", defined
- Section 18-237-20-06 - "For or on behalf of Reimbursing Party", defined
- Section 18-237-20-07 - Burden of proof on Taxpayer
- Section 18-237-21 to 18-237-28 - Reserved
- Section 18-237-29.53-01 - Definitions
- Section 18-237-29.53-02 - Exemption for contracting and services exported out of state, in general
- Section 18-237-29.53-03 - Contracting
- Section 18-237-29.53-04 - Services related to real property
- Section 18-237-29.53-05 - Services related to tangible personal property
- Section 18-237-29.53-06 - Services provided by a travel agency or tour packager at noncommissioned negotiated contract rates
- Section 18-237-29.53-07 - Legal services in an action or proceeding
- Section 18-237-29.53-08 - Debt collection services
- Section 18-237-29.53-09 - Services requiring customer to be physically present
- Section 18-237-29.53-10 - Services performed by commissioned agents
- Section 18-237-29.53-11 - Other services
- Section 18-237-29.53-12 - Cancellation and forfeiture charges
- Section 18-237-29.53-13 - Telecommunication services
- Section 18-237-29.57-01 - Exemption for intangible property used outside the State