Subpart B - SALE AT RETAIL
- Section 130.201 - The Test of a Sale at Retail
- Section 130.205 - Sales for Transfer Incident to Service
- Section 130.210 - Sales of Tangible Personal Property to Purchasers for Resale
- Section 130.215 - Illustrations of Sales for Use or Consumption Versus Sales for Resale
- Section 130.220 - Sales to Lessors of Tangible Personal Property
- Section 130.225 - Drop Shipments