Chapter 64:06:03 - Products - Interpretive rules
- Section 64:06:03:00 - Definitions
- Section 64:06:03:01 - Agricultural products
- Section 64:06:03:02 and 64:06:03:03 - Unprocessed agricultural products traded for processed agricultural products. Repealed
- Section 64:06:03:04 - Alcoholic beverages
- Section 64:06:03:05 - Gasoline.Repealed
- Section 64:06:03:06 - Articles made to order
- Section 64:06:03:07 and 64:06:03:08 - Containers to be used for resale are exempt.Repealed
- Section 64:06:03:09 - Containers
- Section 64:06:03:10 - Containers delivered with merchandise sold are exempt.Repealed
- Section 64:06:03:11 - REA and RTA cooperatives
- Section 64:06:03:12 - Stock used for demonstration or personal use
- Section 64:06:03:13 - Electric energy and natural or artificial gas
- Section 64:06:03:14 - Farm chemicals.Repealed
- Section 64:06:03:15 - Farm machinery
- Section 64:06:03:16 and 64:06:03:17 - Farm machines eligible for special tax - Exceptions. Repealed
- Section 64:06:03:18 - Furs and furriers
- Section 64:06:03:19 - Irrigation equipment
- Section 64:06:03:20 - Ice
- Section 64:06:03:21 - Labels and name plates
- Section 64:06:03:22 - Dressed meat
- Section 64:06:03:22.01 - Household pets
- Section 64:06:03:23 - Machinery and fixtures sold to manufacturers and other businesses
- Section 64:06:03:23.01 - Determination of age of tangible personal property
- Section 64:06:03:24 - Items consumed in a manufacturing process
- Section 64:06:03:25 - Component parts of manufactured items
- Section 64:06:03:26 - Meals
- Section 64:06:03:27 - Memorial dealers
- Section 64:06:03:28 - Mining companies
- Section 64:06:03:29 to 64:06:03:31 - Repealed
- Section 64:06:03:32 - Newsprint and printing supplies
- Section 64:06:03:33 - Publications and inserts
- Section 64:06:03:34 - Postage.Repealed
- Section 64:06:03:35 - Premiums and gifts
- Section 64:06:03:36 - Vendors of property used for premiums, advertising, and prizes
- Section 64:06:03:37 - Railway dining cars - Airline dining
- Section 64:06:03:38 - School lunches
- Section 64:06:03:39 - Secondhand stores
- Section 64:06:03:40 - Signs.Repealed
- Section 64:06:03:41 - Vending machines
- Section 64:06:03:41.01 - Municipal sales tax rate on vending machines
- Section 64:06:03:42 - Water.Repealed
- Section 64:06:03:43 - Water and gravel haulers
- Section 64:06:03:44 - Automotive wholesalers and jobbers - Retail sales
- Section 64:06:03:45 - Automotive wholesalers and jobbers - Wholesale sales
- Section 64:06:03:46 - Wholesale houses
- Section 64:06:03:47 - Tangible personal property incidentally used or consumed by purchaser.Repealed
- Section 64:06:03:48 - Mounted agricultural equipment
- Section 64:06:03:49 - Pesticides and fertilizer
- Section 64:06:03:50 and 64:06:03:51 - Coupons. Repealed
- Section 64:06:03:52 - Restaurant supplies
- Section 64:06:03:53 - Off-road vehicles
- Section 64:06:03:54 - Nutritional supplements.Repealed
- Section 64:06:03:55 - Newspapers subject to sales tax and use tax
- Section 64:06:03:56 - Maintenance items are not replacement parts - Definition of maintenance items
- Section 64:06:03:57 - Drugs - Definition
- Section 64:06:03:58 - Durable medical equipment - Definition
- Section 64:06:03:59 - Mobility enhancing equipment - Definition
- Section 64:06:03:60 - Prosthetic device - Definition
- Section 64:06:03:61 - Prescriptions- Definition
- Section 64:06:03:62 - Medical device - Component, part, or accessory
- Section 64:06:03:63 - Permanent foundation - Definition