Chapter 1 - SALES AND USE TAX REGULATIONS

Section 316-1-001 - NATURE OF THE SALES TAX
Section 316-1-002 - USE TAX
Section 316-1-003 - NON-NEXUS SELLERS
Section 316-1-004 - PERMITS
Section 316-1-005 - RETAILERS AND SELLERS
Section 316-1-006 - RETAIL SALE OR SALE AT RETAIL
Section 316-1-007 - GROSS RECEIPTS DEFINED
Section 316-1-008 - RECORDS
Section 316-1-009 - ACCOUNTING METHODS
Section 316-1-010 - THE SALES AND USE TAX RETURN
Section 316-1-011 - BRACKET SYSTEM FOR ADDING AND COLLECTING SALES TAX
Section 316-1-012 - EXEMPTIONS
Section 316-1-013 - SALE FOR RESALE - RESALE CERTIFICATE
Section 316-1-014 - EXEMPT SALE CERTIFICATE
Section 316-1-015 - COMMON AND CONTRACT CARRIERS (MULTISTATE OPERATIONS) - TAX DEFERRAL
Section 316-1-016 - CHANGES IN RATE OF TAX
Section 316-1-017 - CONTRACTORS
Section 316-1-018 - RENT OR LEASE OF TANGIBLE PERSONAL PROPERTY
Section 316-1-019 - RENTAL OR LEASE OF VEHICLES
Section 316-1-020 - MOTOR VEHICLES
Section 316-1-021 - MOTOR VEHICLES USED BY THE MANUFACTURER BEFORE SALE
Section 316-1-022 - OCCASIONAL SALES
Section 316-1-023 - COMPONENT PARTS - MANUFACTURING, PROCESSING, AND FABRICATION
Section 316-1-024 - DISCOUNTS AND REBATES
Section 316-1-025 - RETURNED ARTICLES
Section 316-1-026 - FINANCE, CARRYING, SERVICE, AND INTEREST CHARGES
Section 316-1-027 - REPOSSESSIONS
Section 316-1-028 - BAD DEBTS
Section 316-1-029 - TRADE-INS OR EXCHANGES
Section 316-1-030 - LAY-AWAY AND WILL-CALL SALES
Section 316-1-031 - COIN-OPERATED MACHINES
Section 316-1-032 - LEASED DEPARTMENTS
Section 316-1-033 - TRANSIENT AND ITINERANT SELLERS
Section 316-1-034 - AUCTION AND CONSIGNMENT SALES
Section 316-1-035 - CONSUMPTION OF UNTAXED PROPERTY
Section 316-1-036 - DONATIONS, PRIZES, AND PROMOTIONAL GIVE-AWAYS
Section 316-1-037 - TRADING STAMPS, COUPONS, CERTIFICATES, VOUCHERS, REIMBURSED PRICE REDUCTIONS, AND GROUP DISCOUNTS
Section 316-1-038 - FINANCIAL INSTITUTIONS
Section 316-1-039 - PROMOTING OR ADVERTISING THAT THE TAX IS ABSORBED IS PROHIBITED
Section 316-1-040 - ALCOHOLIC LIQUORS CONSUMED ON THE PREMISES
Section 316-1-041 - CONCESSIONAIRE SALES
Section 316-1-042 - BOTTLE CLUBS
Section 316-1-043 - CONTAINERS
Section 316-1-044 - ADMISSIONS
Section 316-1-045 - MOTION PICTURE FILM, VIDEOTAPE, AND PROGRAMMING
Section 316-1-046 - HOTELS, LODGINGS AND ACCOMMODATIONS
Section 316-1-047 - BARBER AND BEAUTY SHOPS
Section 316-1-048 - LAUNDRIES AND DRY CLEANERS
Section 316-1-049 - LINEN AND CLOTHING SUPPLIERS
Section 316-1-050 - MEDICINES AND MEDICAL EQUIPMENT
Section 316-1-051 - PHYSICIANS AND DENTISTS
Section 316-1-052 - FLORISTS
Section 316-1-053 - FUNERAL DIRECTORS AND UNDERTAKERS
Section 316-1-054 - NEWSPAPERS
Section 316-1-055 - MAGAZINES AND JOURNALS
Section 316-1-056 - ADVERTISING AND ADVERTISING AGENCIES
Section 316-1-057 - PRINTING AND RELATED INDUSTRIES
Section 316-1-058 - PHOTOGRAPHERS AND PHOTOSTATIC MATERIALS
Section 316-1-059 - TIRE RETREADING, RECAPPING AND REPAIRING
Section 316-1-060 - SEEDS AND PLANTS
Section 316-1-061 - AGRICULTURAL CHEMICALS
Section 316-1-062 - ANIMAL LIFE
Section 316-1-063 - FEED, WATER, AGRICULTURAL CHEMICALS, AND VETERINARY MEDICINES FOR ANIMAL LIFE
Section 316-1-064 - INTERSTATE COMMERCE
Section 316-1-065 - TELECOMMUNICATIONS SERVICES
Section 316-1-066 - SEWER AND WATER
Section 316-1-067 - AIRCRAFT AND RELATED SERVICES
Section 316-1-068 - RAILROADS
Section 316-1-069 - COMMON AND CONTRACT CARRIERS
Section 316-1-070 - PRESUMPTION OF TAXABILITY
Section 316-1-071 - CREDIT FOR TAX PAID TO ANOTHER STATE
Section 316-1-072 - UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS
Section 316-1-073 - DISCONTINUATION OF BUSINESS
Section 316-1-074 - WARRANTIES AND GUARANTEES
Section 316-1-075 - CONFIDENTIAL INFORMATION
Section 316-1-076 - JEOPARDY DETERMINATIONS AND ASSESSMENTS
Section 316-1-077 - COMBINED SALES TAX RETURNS
Section 316-1-078 - VETERINARIANS AND VETERINARY MEDICINES
Section 316-1-079 - DELIVERY CHARGES
Section 316-1-080 - SALES OF LEGAL, MEDICAL, AND COMMERCIAL DOCUMENTS AND RECORDS
Section 316-1-081 - CABLE AND SATELLITE SERVICE
Section 316-1-082 - LABOR CHARGES
Section 316-1-083 - PREPARED FOOD AND BEVERAGE SERVICE
Section 316-1-084 - APPLICATION FOR REFUND-AIR OR WATER POLLUTION CONTROL FACILITY
Section 316-1-085 - [Repealed]
Section 316-1-086 - [Repealed]
Section 316-1-087 - FOOD OR FOOD INGREDIENTS
Section 316-1-088 - COMPUTER SOFTWARE
Section 316-1-089 - ENERGY SOURCE UTILITY EXEMPTION
Section 316-1-090 - NONPROFIT ORGANIZATIONS
Section 316-1-091 - RELIGIOUS ORGANIZATIONS
Section 316-1-092 - EDUCATIONAL INSTITUTIONS
Section 316-1-093 - GOVERNMENTAL UNITS
Section 316-1-094 - AGRICULTURAL MACHINERY AND EQUIPMENT
Section 316-1-095 - MOLDS, DIES, AND PATTERNS
Section 316-1-096 - MOTORBOATS
Section 316-1-097 - DIRECT PAYMENT PERMIT
Section 316-1-098 - BUILDING CLEANING AND MAINTENANCE
Section 316-1-099 - MOTOR VEHICLE SERVICES
Section 316-1-100 - PEST CONTROL SERVICES
Section 316-1-101 - SECURITY AND DETECTIVE SERVICES
Section 316-1-102 - ANIMAL SPECIALTY SERVICES
Section 316-1-103 - RECREATIONAL VEHICLE PARK SERVICES
Section 316-1-105 - DIRECT MAIL
Section 316-1-107 - MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION
Section 316-1-108 - BUNDLED TRANSACTIONS
Section 316-1-109 - COMMUNITY-BASED ENERGY DEVELOPMENT (C-BED) PROJECTS
Section 316-1-110 - CLAIMS FOR REFUND OF SALES OR USE TAX