Series 110-15 - Consumer Sales And Service Tax And Use Tax
- Section 110-15-1 - General
- Section 110-15-2 - Definitions
- Section 110-15-3 - Imposition of Tax; Rates; Tax Base
- Section 110-15-4 - Collection of Tax; Accrual; Liabilities
- Section 110-15-4a - Liability of Officers of Corporation
- Section 110-15-4b - Priority of Tax in Distributions of Property and Estates
- Section 110-15-5 - Remittance of Tax
- Section 110-15-6 - Taking Exemption Certificate, Material Purchase Certificate Number or Direct Pay Permit Number
- Section 110-15-7 - Tax Computed on Gross Proceeds or Gross Value of Tangible Personal Property Sold to Consumers, or Consumed or Used, by the Manufacturer or Producer Thereof
- Section 110-15-8 - Furnishing of Services Included; Exceptions
- Section 110-15-8a - Contracting Services
- Section 110-15-8b - Nonresident Contractors - Registration, Bond, etc. Required
- Section 110-15-8c - Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
- Section 110-15-8d - Limitations on Right to Assert Exemptions
- Section 110-15-9 - Exemptions
- Section 110-15-9a - Method for Claiming Exemptions, Refunds of Tax, Credit Against Other Taxes
- Section 110-15-9b - Reserved for Future Use
- Section 110-15-9c - Direct Pay Permits
- Section 110-15-9d - Apportionment of Purchase Price
- Section 110-15-10 - Material Purchase Certificate
- Section 110-15-11 - Imposition of Tax on Gasoline and Special Fuels
- Section 110-15-12 - Reserved for Future Use
- Section 110-15-13 - Reserved for Future Use
- Section 110-15-14 - Maintenance of Records
- Section 110-15-14a - Record Keeping of Transactions
- Section 110-15-14b - Auditing Taxpayer Records
- Section 110-15-15 - Bond to Secure Payment
- Section 110-15-16 - Canceling or Revoking Permits to Collect Use Tax
- Section 110-15-17 - Liability and Penalties
- Section 110-15-18 - Transition Rules for Amendments to Statute or Regulations
- Section 110-15-19 - Agency Relationships; Direct Purchases
- Section 110-15-20 through 110-15-27 - Reserved for Future Use
- Section 110-15-28 - General Procedure and Administration
- Section 110-15-29 - Criminal Penalties
- Section 110-15-30 - Sales to and Purchases by Nonresident Individuals
- Section 110-15-31 - Banking Business
- Section 110-15-32 - Containers, Wrapping, Packing and Shipping Materials
- Section 110-15-33 - Persons Rendering Services
- Section 110-15-34 - Sales by the State, Counties and Municipalities
- Section 110-15-35 - Personal Services and Sales to Persons Rendering Such Services
- Section 110-15-36 - Hospitals
- Section 110-15-37 - Nursing and Convalescent Homes
- Section 110-15-38 - Hotels, Motels, Tourist Homes and Rooming Houses
- Section 110-15-39 - Camp Grounds and Non-Educational Camps
- Section 110-15-40 - Elementary and Secondary Schools
- Section 110-15-41 - Churches and Religious Groups
- Section 110-15-42 - Nonprofit Organizations
- Section 110-15-43 - Out-Of-State Purchases
- Section 110-15-44 - Leased Departments
- Section 110-15-45 - Rentals, Licenses and Leases of Tangible Personal Property; Generally
- Section 110-15-46 - Money-Operated Machines and Devices, Vending Machines, etc
- Section 110-15-47 - Reserved for Future Use
- Section 110-15-48 - Radio and Television Broadcasting Stations
- Section 110-15-49 - Printers
- Section 110-15-50 - Newspapers and Magazines
- Section 110-15-51 - Florists
- Section 110-15-52 - Amusement Services and Places of Amusement
- Section 110-15-53 - Employees' Meals
- Section 110-15-54 - Reserved for Future Use
- Section 110-15-55 - Reserved for Future Use
- Section 110-15-56 - Trading Stamps, Coupons and Meal Tickets
- Section 110-15-57 - Public Assistance
- Section 110-15-58 - Collection Agencies
- Section 110-15-59 - Funeral Directors
- Section 110-15-60 - Employee or Independent Contractor
- Section 110-15-61 - Pawn Brokers
- Section 110-15-62 - Dentists, Dental Laboratories, Optometrists, Opticians
- Section 110-15-63 - Warranties
- Section 110-15-64 - Boat and Aircraft Dealers
- Section 110-15-65 - Motor Vehicle Dealers
- Section 110-15-66 - Well Servicing
- Section 110-15-67 - Laundries, Laundromats and Dry Cleaning
- Section 110-15-68 - Photographers, Film Developers
- Section 110-15-69 - Parking
- Section 110-15-70 - Fraternity and Sorority Houses
- Section 110-15-71 - Advertising Agencies
- Section 110-15-72 - Organizations Which Qualify or are Qualified Under I.R.C. '501(c)(3) and '501(c)(4) of the Internal Revenue Code
- Section 110-15-73 - Distributors of Gasoline and/or Special Fuel
- Section 110-15-74 - Reserved for Future Use
- Section 110-15-75 - Weight Loss Programs
- Section 110-15-76 - Electronic Data Processing Services and Related Software
- Section 110-15-77 - Sales of Data Processing Equipment
- Section 110-15-78 - Physical Fitness Centers
- Section 110-15-79 - Tanning Salons
- Section 110-15-80 - Masseuses and Masseurs
- Section 110-15-81 - Travel Agencies
- Section 110-15-82 - Barber and Beauty Shops
- Section 110-15-83 - Reserved For Future Use
- Section 110-15-84 - Interior Decorating
- Section 110-15-85 - Bookkeeping
- Section 110-15-86 - Auctioneers, Auction Sales, Auctions
- Section 110-15-87 - Real Estate Brokers and Real Estate Salesmen
- Section 110-15-88 - Commodity Brokers
- Section 110-15-89 - Delivery Charges
- Section 110-15-90 - Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores
- Section 110-15-91 - Restaurants and Bars
- Section 110-15-92 - Drugs
- Section 110-15-93 - Farm Equipment
- Section 110-15-94 - Service Stations
- Section 110-15-95 - Grocery Store Coupons
- Section 110-15-96 - Mineral Royalties
- Section 110-15-97 - Trailer Parks
- Section 110-15-98 - Medical Laboratories
- Section 110-15-99 - Professionals - Lawyers, Doctors, Etc
- Section 110-15-100 - Flight Instruction
- Section 110-15-101 - Dance Instruction
- Section 110-15-102 - Consultants
- Section 110-15-103 - Exterminators
- Section 110-15-104 - Plane and Boat Rides
- Section 110-15-105 - Insurance Agencies
- Section 110-15-106 - Natural Resource Brokers
- Section 110-15-107 - Contracting: General Rules
- Section 110-15-108 - Contracting: Transition Rules
- Section 110-15-109 - Contracting for Governmental Entities
- Section 110-15-110 - Nonresident Contractors
- Section 110-15-111 - Installation of Tangible Personal Property
- Section 110-15-112 - Materials Produced or Manufactured by Contractors
- Section 110-15-113 - Contractors Who Are Also Retailers
- Section 110-15-114 - Sales of Tangible Personal Property with Incidental Installation
- Section 110-15-115 - Maintaining, Servicing, or Repairing Tangible Personal Property
- Section 110-15-116 - Maintaining, Servicing, Repairing, Altering, Improving, or Decorating of Buildings, Structures or Real Property
- Section 110-15-117 - Specific Businesses with Contracting Issues
- Section 110-15-118 through 110-15-121 - Reserved for Future Use
- Section 110-15-122 - Mobile Homes, Modular Homes and Manufactured Homes
- Section 110-15-123 - Direct Use Concept
- Section 110-15-124 - Reserved for Future Use
- Section 110-15-125 - Educational Summer Camps
- Section 110-15-126 - Food
- Section 110-15-127 - Roadside Market, Open-Air Market, Farmer's Market, Etc
- Section 110-15-128 - Mail Order Sales
- Section 110-15-129 - Leases of Tangible Personal Property
- Section 110-15-130 - Emergency Medical Services and Ambulance Authorities
- Appendix 1 - Condiments Considered to be "Food"