Chapter 1320-04-05 - Business Tax Rules and Regulations
- Section 1320-04-05-.01 - ACCOMMODATION SALES AND OTHER SIMILAR TRANSACTIONS
- Section 1320-04-05-.02 - BROKERS
- Section 1320-04-05-.03 - BUSINESS TAX-NATURE AND APPLICATION
- Section 1320-04-05-.04 - REPEALED
- Section 1320-04-05-.05 - CASUAL AND ISOLATED SALES
- Section 1320-04-05-.06 - CEMETERIES AND MEMORIAL GARDENS
- Section 1320-04-05-.07 - COMMISSION AGENTS AND FACTORS
- Section 1320-04-05-.08 - COMPUTATION OF TAX
- Section 1320-04-05-.09 - CONSTRUCTION CONTRACTORS AND EXTERMINATORS
- Section 1320-04-05-.10 - CONTAINERS, WRAPPING AND PACKAGING-MATERIALS AND RELATED PRODUCTS
- Section 1320-04-05-.11 - REPEALED
- Section 1320-04-05-.12 - DEDUCTIONS FROM GROSS SALES
- Section 1320-04-05-.13 - DEFINITIONS - GENERAL
- Section 1320-04-05-.14 - DISTRIBUTION FROM OWN WAREHOUSE OR OTHER CENTRAL LOCATION
- Section 1320-04-05-.15 - DOMINANT BUSINESS ACTIVITY DEFINED FOR CLASSIFICATION PURPOSES
- Section 1320-04-05-.16 - EXCLUSIONS
- Section 1320-04-05-.17 - FOOD
- Section 1320-04-05-.18 - FREIGHT AND DELIVERY CHARGES
- Section 1320-04-05-.19 - FUNERAL DIRECTORS
- Section 1320-04-05-.20 - HOSPITALS, CONVALESCENT, AND REST HOMES, ETC
- Section 1320-04-05-.21 - INSTALLATION SALES
- Section 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES
- Section 1320-04-05-.23 - LAY-AWAY SALES
- Section 1320-04-05-.24 - LEASE OR RENTAL
- Section 1320-04-05-.25 - LEASED DEPARTMENTS
- Section 1320-04-05-.26 - LIVESTOCK, POULTRY, AND OTHER FARM PRODUCTS
- Section 1320-04-05-.27 - LOCAL ADOPTION OF BUSINESS TAX
- Section 1320-04-05-.28 - LOCATIONS AND OUTLETS - OPERATIONS IN OTHER LOCALITIES
- Section 1320-04-05-.29 - MANUFACTURERS AND PROCESSORS
- Section 1320-04-05-.30 - TAX DUE DATE-DELINQUENCY-TAX PERIODS
- Section 1320-04-05-.31 - MOTOR VEHICLE, TRAINER, AND/OR SIMILAR RENTALS
- Section 1320-04-05-.32 - NONPROFIT MEMBER ORGANIZATIONS
- Section 1320-04-05-.33 - NON-RESIDENT PURCHASES
- Section 1320-04-05-.34 - PATRONAGE DIVIDENDS OF COOPERATIVE ASSOCIATIONS
- Section 1320-04-05-.35 - PERSON-DEFINED
- Section 1320-04-05-.36 - PERSONS EXEMPT FROM BUSINESS TAX
- Section 1320-04-05-.37 - REPEALED
- Section 1320-04-05-.38 - PUBLIC WAREHOUSING AND STORAGE
- Section 1320-04-05-.39 - PUBLISHERS OR PRINTERS OF NEWSPAPERS AND OTHER PERIODICALS
- Section 1320-04-05-.40 - RADIO AND TELEVISION STATIONS
- Section 1320-04-05-.41 - REAL ESTATE SALES AND RENTALS
- Section 1320-04-05-.42 - RECORDS - PRESERVATION OF
- Section 1320-04-05-.43 - REPAIR SERVICES
- Section 1320-04-05-.44 - REPOSSESSIONS
- Section 1320-04-05-.45 - RETURNED MERCHANDISE AND ALLOWANCES
- Section 1320-04-05-.46 - SALES BY OUT-OF-STATE VENDOR
- Section 1320-04-05-.47 - SALES FOR RESALE
- Section 1320-04-05-.48 - SALES OF SERVICES AND TANGIBLE PERSONAL PROPERTY
- Section 1320-04-05-.49 - SALES TO EMPLOYEES
- Section 1320-04-05-.50 - SALES TO USERS EXEMPT FROM PAYING OTHER TAXES
- Section 1320-04-05-.51 - SPECULATIVE BUILDERS
- Section 1320-04-05-.52 - REPEALED
- Section 1320-04-05-.53 - TAXPAYERS' RETURNS AND RECORDS
- Section 1320-04-05-.54 - TRADE-INS
- Section 1320-04-05-.55 - TRADING STAMPS
- Section 1320-04-05-.56 - TRAILER PARKS OR CAMPS
- Section 1320-04-05-.57 - TRANSFER OF LICENSE
- Section 1320-04-05-.58 - TRANSPORTATION COMPANIES
- Section 1320-04-05-.59 - VENDING MACHINES
- Section 1320-04-05-.60 - REPEALED
- Section 1320-04-05-.61 - ANTIQUE MALLS, FLEA MARKETS, CRAFT SHOWS, ANTIQUE SHOWS, GUN SHOWS AND AUTO SHOWS