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A B C D E F G H I J L M N O P Q R S T U V W Y

ACCOMMODATION RENTAL FEES OR CHARGES	27-5
ACCOUNTS RECEIVABLE, SALES OF	45-3
ACCRUAL BASIS OF ACCOUNTING	45-2
ACETYLENE AND OTHER FUELS AND COMBUSTIBLES	39-1
ADMINISTRATION - DEFINED	57-1 A.3.
ADVERTISING AND ADVERTISING AGENCIES	24-1
ADVERTISING ARTISTS	24-2
AFTER-WARRANTY ADJUSTMENTS AND RECALLS	41-1
AGRICULTURAL - DEFINED	10-1 C.
AGRICULTURAL EXEMPTIONS AND EXCLUSIONS	8-1
AGRICULTURAL OFFICES - GOVERNMENTAL	37-6
AIR CARRIERS - INTERSTATE PASSENGER	43-6
AIR CONDITIONING CONTRACTORS	31-3
AIR COURIER - INTERSTATE	43-5
AIRCRAFT, RAILWAY CARS AND LOCOMOTIVES	29-4, 35-9
ALCOHOLIC BEVERAGE CONTROL BOARDS	18-2 E.2.
ALCOHOLIC BEVERAGES	34-23
ALTERATIONS AND REPAIRS	41-5, 41-6
ALTERATIONS, REPAIR AND STORAGE OF GARMENTS	33-7
ALTERNATE GROSS RECEIPTS TAX (HIGHWAY USE TAX)	1-1C, 1-4, 23-8, 35-1
ANALYTICAL SERVICE REFUND	50-8
ANCILLARY SERVICE	1-4 B.1, 21-1
ANIMAL - DEFINED	8-3
ANIMALS AND ANIMAL CAGES	58-24
ANTIFREEZE FOR USE IN TRACTOR TIRES	8-8
ARCHITECTS	32-7 C.
ARTICLES TAKEN IN TRADE	34-1C, 40-1
ARTISAN BAKERY	19-2 D.
ARTISTS AND ART DEALERS	32-1
ASPHALT PLANTS, CONCRETE PLANTS & WEIGH HOPPERS SOLD TO CONTRACTORS	31-4, 59-2
ASSIGNMENT OF LEASE	23-10
AUCTIONEERS AND AUCTION SALES	34-5
AUDIOVISUAL MASTER TAPES	20-6
AUGUST SALES TAX HOLIDAY	34-24
AUTOMOBILES
BODY REPAIR SHOPS	35-7
CAMPER TRAILERS AND SLIDE-IN CAMPERS	35-6
CAR WASH OPERATORS	34-19
FIRE TRUCKS AND ACCESSORIES THERETO	35-2
LEASE OR RENTAL OF	23-8
PARTS FROM JUNKED MOTOR VEHICLES	35-5
SERVICE STATIONS - GARAGES	35-7
SPECIAL EQUIPMENT - ACCESSORIES	35-3
SPECIAL MOBILE EQUIPMENT	35-4
AUTOMOTIVE REPAIR SHOPS	35-7
AVIATION FUEL	39-3

BABY CHICKS AND POULTS	8-1 A., 8-18
BAD DEBTS - WORTHLESS ACCOUNTS	45-4
BAKERY THRIFT STORE	19-2 C.
BALER TWINE	8-1, 8-2
BANKRUPT'S LIABILITY	34-13
BARBER AND BEAUTY SHOPS	25-1
BARGAINING DISCOUNTS	34-1
BARTER - GRAIN EXCHANGED FOR FLOUR	34-20
BASIS OF REPORTING - CASH OR ACCRUAL BASIS	45-2, 45-3
BED AND BREAKFAST INNS	19-10, 27-1, 27-3
BLOOD PRODUCTS AND HUMAN TISSUE	11-5
BLUEPRINTS AND PHOTOSTATIC COPIES	32-7
BOARDS OF EDUCATION - REFUNDS	18-2 A.
BOATS, BOAT TRAILERS, PARTS AND ACCESSORIES THERETO	35-8
BOATS - WHITE GOODS DISPOSAL TAX	29-1D
BOOKBINDERS AND BOOKBINDING SUPPLIES FOR USE BY PRINTERS	7-15
BOTTLE DEPOSITS	59-1 A.
BOTTLING PLANTS	59-1
BOWLING ALLEY AND SKATING RINK FEES	23-15
BREAD USED FOR FEED	10-8
BROADCASTING EQUIPMENT AND ACCESSORIES	20-2, 20-3
BUILDING MATERIALS	31-8, 31-10
BULLETS AND SHELLS - RELOADING	41-9
BUNDLED TRANSACTIONS (EFFECTIVE OCTOBER 1, 2007)	34-25

CABINETMAKERS	41-3
CABLE SERVICE PROVIDERS	1-1B, 20-1
CAR WASH BUSINESSES	34-19
CARPET DEALERS AND CARPET CONTRACTORS	31-2
CARRYING CHARGES - INTEREST CHARGES	34-18
CASH BASIS OF REPORTING	45-3
CASH DISCOUNT	34-1
CASUAL OR ISOLATED SALES OF HOUSEHOLD GOODS, ETC.	34-3, 34-4
CATALOG SALES - USE TAX PURCHASER'S RESPONSIBILITY	48-3 B.
CATERERS	19-3
CAUSE OF ACTION - PROCEDURES FOR CLAIMING REFUNDS AND CREDITS	34-21
CELLULAR TELEPHONES COMPANIES	21-2
CELLULAR TELEPHONES AND OTHER SIMILAR PROPERTY	21-3
CERTIFICATE OF REGISTRATION–LICENSE	1-3A
CERTIFICATES
DIRECT PAY PERMITS	46-1, 46-2, 46-3
DIRECT PAY PERMITS - WHITE GOODS	29-1E
PURCHASER'S AFFIDAVIT OF EXPORT, FORM E-599C	42-2
STREAMLINED SALES AND USE TAX AGREEMENT CERTIFICATE OF EXEMPTION, FORM E-595E	52-1
CHAMBER OF COMMERCE	17-1 C.2.
CHANGE IN OWNERSHIP	34-11
CHARITABLE, NONPROFIT ENTITIES, RELIGIOUS ORGANIZATIONS, ETC.
CLUBS, LODGES, ASSOCIATIONS, ETC. - RETAIL SALES BY	17-4
EXEMPT SALES, TAXABLE SALES AND PURCHASES	17-1
PARENTS AND TEACHERS ASSOCIATIONS	17-3
REFUNDS TO NONPROFIT ENTITIES	17-2
CHEMICALS - CALCIUM CHLORIDE, SALT AND AMMONIA	58-21
CHEMICALS FOR BOILERS	58-15
CHEMICALS USED IN PRINTING	7-5
CHEROKEE INDIAN RESERVATION	37-9
CHICKS, POULTS AND EGGS - EXEMPT AND TAXABLE SALES	8-18
CHIROPRACTORS - NUTRITIONAL SUPPLEMENTS SOLD BY	11-1 A2
CHURCHES OR RELIGIOUS INSTITUTIONS AND ORGANIZATIONS	17-1, 17-2
CIRCULARS AND PAMPHLETS	7-1
CIVIC CLUBS	17-1 C.
CIVIL AIR PATROL	18-4
CLOCK, WATCH REPAIRMEN	25-3
CLOTHING ALTERATIONS	41-6
CLOTHING: SAFETY EQUIPMENT	33-4, 59-11J
CLUBS, LODGES, ASSOCIATIONS, ETC. - RETAIL SALES BY	17-4
COAL, COKE AND OTHER FUELS	39-1
COIN-OPERATED LAUNDRIES	33-1
COIN-OPERATED VENDING MACHINES	19-9, 33-4 B.
COINS, STAMPS, ETC. - RELATED COLLECTIBLES	34-3
COMBUSTIBLE SOOT REMOVERS	58-16
COMMERCIAL ANIMAL FARMERS - SALES TO	8-1, 8-3
COMMERCIAL CABLE TELEVISION COMPANIES	20-2
COMMERCIAL FISHERMEN	8-19
COMMERCIAL FISHERMEN - LUMBER SOLD TO	31-9
COMMERCIAL LOGGERS	59-22
COMMERCIAL PRINTERS AND PUBLISHERS	7-1
COMMERCIAL RADIO AND TELEVISION COMPANIES	20-1, 20-3
COMMON AND CONTRACT CARRIERS	43-2
COMMUNITY COLLEGES - REFUNDS	18-2 E.
COMPLIMENTARY MEALS BY HOTELS, MOTELS, INNS, ETC.	19-10
COMPUTERS
CANNED OR PREWRITTEN PROGRAMS	28-2.
COMPUTER HARDWARE AND BASIC OPERATIONAL PROGRAMS	28-1
COMPUTER SERVICES	28-3
COMPUTER SOFTWARE	28-2
CUSTOM COMPUTER SOFTWARE	28-2
ENHANCEMENTS FOR CANNED COMPUTER SOFTWARE	28-2 B.
LUMP SUM MAINTENANCE AGREEMENTS	28-4
TIME SHARING	28-3 B.
CONCRETE MANUFACTURERS OR READY-MIXED CONCRETE PLANTS	59-2
CONCRETE PLANTS SOLD TO CONTRACTORS	31-4
CONDITIONAL SALES CONTRACT	23-14
CONSIGNMENT SALES	34-6
CONTACT LENS AND SUPPLIES	15-2
CONTAINERS & MATERIALS USED IN WRAPPING, PACKING & SHIPPING
CONTAINERS AND WRAPPING, PACKING AND SHIPPING MATERIALS	6-1
COTTON BAGS AND SHEETS - SOLD TO FARMERS	8-9
DEPOSITS	6-10
DRUMS FOR PACKAGING PRODUCTS	6-2
EGG CARTONS	6-3
GIFT WRAPPING	6-4
HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING	6-5
ICE HANDLING SUPPLIES	6-6
MARKING MACHINES	6-7
PACKAGING MATERIALS SOLD TO WAREHOUSEMEN AND MOVERS	6-8
PRINTING OF CONTAINERS	7-2
RETURNABLE CONTAINERS	6-9
CONTRACTORS FOR THE FEDERAL GOVERNMENT	37-3
CONTRACTORS AND SUBCONTRACTORS
APPLICATION OF ADDITIONAL ½% STATE, THE THIRD ½% LOCAL SALES AND USE TAX, AND THE ADDITIONAL ¼% LOCAL SALES AND USE TAX	31-10
ASPHALT PLANTS, CONCRETE PLANTS, ETC. SOLD TO CONTRACTORS	31-4
BUILDING MATERIALS	31-8
CARPET DEALERS AND CARPET CONTRACTORS	31-2
CONTRACTORS, SUBCONTRACTORS AND RETAILER-CONTRACTORS	31-1
PLUMBING, HEATING, AIR CONDITIONING AND ELECTRICAL	31-3
PRE-FABRICATED BUILDINGS SOLD TO CONTRACTORS	31-7
SAND, DIRT AND STONE SOLD TO CONTRACTORS	31-5
SANDBLAST SAND SOLD TO CONTRACTORS	31-6
CONTRACTORS AND SUBCONTRACTORS PURCHASING MILL MACHINERY	58-1
CONVEYERS	58-1C. 9
COTTON BAGS AND SHEETS	8-9
COUNTY, CITY, STATE AND OTHER POLITICAL SUBDIVISIONS	18-1, 18-2
COUNTY TAX - SALES AND USE TAX	48-1 - 48-3, 49-1 - 49-3
COUPONS	34-14
COVER CHARGES	19-14
CREDIT CARDS - U.S. GOVERNMENT	37-1
CREDIT FOR TAX PAID IN ANOTHER STATE	1-1 A. 7.
CREDITS OR REFUNDS FOR OVERPAYMENT OF SALES AND USE TAX	34-21
CREDIT UNIONS	37-4
CUSTOM-MADE ARTICLES	41-2

DAIRIES AND CREAMERIES	59-3
DEATH BENEFIT PAYMENTS	22-1
DECORATORS – INTERIOR DESIGNERS	34-26
DEFINITIONS
ENGAGED IN BUSINESS	1-2 A.
RETAIL SALE	1-2 B.
SALES PRICE	1-2 C.
USE	1-2 D.
WHOLESALE SALE	1-2E.
DEFOLIANTS, PLANT GROWTH INHIBITORS, ETC.	10-4
DELIVERY CHARGES OR TRANSPORTATION CHARGES	38-1, 38-2
DEMURRAGE CHARGES	6-9
DENTAL LABORATORIES - SALES TO	14-2
DENTAL SUPPLY HOUSES - SALES TO	14-3
DENTISTS AND ORTHODONTISTS
BUNDLED TRANSACTIONS	14-4
SALES TO	14-1
MEDICINES SOLD TO AND BY	11-3
SUPPLIES SOLD TO	11-4
DEPARTMENT OF TRANSPORTATION	18-1 A.
DEPARTMENT OF TRANSPORTATION - SALES OF ELECTRICITY TO	59-4 F. 28.
DEPOSITS	6-10, 59-1
DEVELOPMENT TIER BUSINESSES – REFUNDS	50-2
DIES AND MOLDS	5-1, 5-2
DIETARY SUPPLEMENTS	19-2 B.
DIPLOMATIC TAX EXEMPTION PROGRAM	34-22
DIRECT MAIL	7-17
DIRECT PAY PERMITS - DIRECT MAIL	7-17 C., 46-3
DIRECT PAY PERMITS - TANGIBLE PERSONAL PROPERTY	46-1
DIRECT PAY PERMITS - TELECOMMUNICATIONS SERVICE AND ANCILLARY SERVICE	46-2
DIRECT-TO-HOME SATELLITE SERVICE PROVIDERS	1-1B, 20-1
DISCOUNTS	34-1
DISPOSAL TAXES	29-4
DISTRIBUTION DEFINED	57-1 A.2.
DOCTORS - PHYSICIANS	11-3
DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT	37-10
DRAINAGE DISTRICTS	18-2
DROP SHIPMENTS	42-4
DRUGS, MEDICINES AND MEDICAL SUPPLIES - IN GENERAL	11-1 - 11-6
DRUGS, MEDICINES - SALES TO HOSPITALS, SANITARIUMS, ETC.	12-1 - 12-5, 17-2
DRUMS FOR PACKAGING PRODUCTS	6-2
DRY CLEANING PLANTS	33-1 - 33-4
DRY-CLEANING SOLVENT TAX	1-1 F., 29-3
DURABLE MEDICAL EQUIPMENT	13-3
DURABLE MEDICAL SUPPLIES	13-4

EDUCATIONAL INSTITUTIONS	17-1, 17-2
EGG CARTONS	6-3
EGG CLEANING DETERGENT	8-13
EGG PRODUCERS	8-1, 8-2
ELECTRIC LIGHT BULBS	58-19
ELECTRIC MEMBERSHIP COOPERATIVES	59-4
ELECTRIC POWER COMPANIES	59-4
ELECTRIC POWER DRIVE	58-20
ELECTRICAL CONTRACTORS	31-3
ELECTRICITY AND OTHER FUELS	39-1
ELECTROPLATING INDUSTRIES	59-5
ELEVATORS	58-27
ELIGIBLE DATACENTER	56-1 F.
EMPLOYEES' ASSOCIATION	17-4
EMPLOYEE MEALS, BAR FOOD AND MATCHES	19-11
EMPLOYER GIFTS AND SALES TO EMPLOYEES	44-4
ENERGY STAR QUALIFIED PRODUCTS HOLIDAY	1-1 A.10, 34-27
ENGAGED IN BUSINESS DEFINED	1-2 A.
ENGRAVING CHARGES	25-3
ENTERPRISE TIER BUSINESSES - REFUNDS	50-2
EQUIPMENT FURNISHED WITH OPERATOR	23-6
ERRONEOUS INFORMATION FROM AGENT OF REVENUE DEPARTMENT	34-15
EXCHANGE OF PROPERTY	40-1
EXEMPT SALES TO MANUFACTURERS	57-3
EXEMPTION ADMINISTRATION
APPLICATION FOR EXEMPTION NUMBER	52-2
EXCLUDED TRANSACTIONS	52-6
LIABILITY	52-5
OTHER EXEMPT SALES	52-4
SALES FOR RESALE	52-3
STREAMLINED SALES AND USE TAX AGREEMENT CERTIFICATE OF EXEMPTION, FORM E-595E	52-1
EXPERIMENTAL FARMS	8-5
EXPLOSIVES	58-1 C., 59-6
EXPORT DEFINED	42-2
EXTENSION OF LEASE PERIODS	23-9
EYEGLASSES, EYEGLASS FRAMES AND SUPPLIES	13-1, 15-1

FABRICATED ARTICLES AND INSTALLATION LABOR	41-2
FACSIMILE SERVICES	21-4
FALSE TEETH - DENTURES	13-1, 14-1, 14-2
FARM CREDIT SYSTEM	37-4
FARMER - DEFINED	8-2, 9-1
FARMING
AGRICULTURAL - DEFINED	10-1
AGRICULTURAL EXEMPTIONS AND EXCLUSIONS	8-1, 8-2
ANIMAL CLIPPERS	8-3
ANIMALS AND ANIMAL CAGES	58-24
ANTIFREEZE FOR USE IN TRACTOR TIRES	8-8
BABY CHICKS AND POULTS	8-18
BALER TWINE	8-1, 8-2
BUILDING MATERIALS	31-8
COMMERCIAL FISHERMEN	8-19
COOLING FANS	8-3
COTTON BAGS AND SHEETS	8-9
DEFOLIANTS, PLANT GROWTH INHIBITORS, ETC.	10-4
EGG CLEANING DETERGENT	8-13
EGG COOLING CABINETS	8-3
EXPERIMENTAL FARMS	8-5
FARMERS	8-2, 9-1
FEED MILLS	8-3
FERTILIZER	10-1, 10-7
FUEL SOLD TO FARMERS	1-1 B., 8-4
FUNGICIDES	10-3
GREENHOUSE OPERATORS AND NURSERYMEN	9-1
GRIT OR SAND FOR ANIMALS	10-2
HERBICIDES	10-3, 10-6
ICE USED IN PRESERVING AGRICULTURAL PRODUCTS	8-1
INCUBATORS	59-9
INSETICIDES	10-3, 10-6
IRRIGATION EQUIPMENT	8-6
LIQUID FERTILIZER APPLICATORS	8-12
MACHINES AND MACHINERY AND OTHER ITEMS SOLD TO FARMERS	8-2
MAINTENANCE EQUIPMENT	8-7
MANURE	10-7
MECHANICAL POST HOLE DIGGERS	8-11
MULCH, PLANT BED COVERS	8-1
PESTICIDES	10-3
POTTING SOIL	10-1
RIDING STABLES	10-9
RIGHT-OF-WAY EQUIPMENT	8-17
RODENTICIDES	10-3
SALES TO COMMERCIAL SWINE, LIVESTOCK AND POULTRY FARMERS	8-3
SCALES	8-3, 58-26
SEEDS	10-1
SICKLE GRINDERS	8-14
SILO UNLOADERS AND BARN CLEANERS	8-3
SNAPBEAN GRADERS	8-15
TOBACCO TYING MACHINES	8-10
TRACTORS, BACKHOES AND DRAGLINES	8-7
VENTILATORS IN TOBACCO BARNS	8-16
FEDERAL AREAS - BUSINESSES IN	37-2
FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM	37-4
FEDERAL GOVERNMENT (SEE UNITED STATES GOVERNMENT)	37-1 - 37-4, 37-10
FEDERAL SAVINGS AND LOAN ASSOCIATIONS	37-5
FEED
BREAD USED FOR FEED	10-8
REMEDIES, VACCINES, MEDICATIONS AND FEED FOR ANIMALS	10-2
FEED MILLS	8-3
FERTILIZER
COMMERCIAL FERTILIZER	10-1
LIQUID FERTILIZER APPLICATORS	8-12
PROCESSED MANURE	10-7
FERTILIZER PLANTS	59-6
FILING REQUIREMENTS - RETURNS	1-4
FILM
DEVELOPING FILM FOR MOVIES	20-4
DEVELOPING FILM FOR TELEVISION	20-2
DEVELOPING FILM INTO NEGATIVES	32-6
RENTALS OF - PRE-RECORDED	20-5
SALES OF DEVELOPED MOVIE FILM	32-5
FINANCE CHARGES	45-2
FINANCE COMPANIES	34-18
FIRE EXTINGUISHERS - RECHARGING	41-10
FIRE TRUCKS AND EQUIPMENT	35-2
FISH BAIT	34-2
FISHERMEN - SALES TO	8-19, 31-9
FLEA MARKETS	34-7
FLORISTS, NURSERYMEN AND GREENHOUSE OPERATORS	9-1
FLORISTS' DELIVERY ASSOCIATIONS	9-2
FOOD AND FOOD PRODUCTS
CATERERS	19-3
COMPLIMENTARY MEALS BY HOTELS, MOTELS, ETC.	19-10
COVER CHARGES	19-14
EMPLOYEE MEALS, BAR FOOD AND MATCHES	19-11
FOOD SERVICE SUPPLIES	19-12
FRATERNITY AND SORORITY MEALS	19-4
NUTRITIONAL SUPPLEMENTS SOLD BY CHIROPRACTORS	11-1
MEALS AT SUMMER CAMPS	19-5
MEALS ON TRAINS, PLANES, ETC.	19-6
MEALS SOLD TO STUDENT NURSES BY HOSPITALS	12-1 E.
RETAIL SALES & PURCHASES OF FOOD	19-1
REDUCED FOOD TAX	1-1 A. 5., 19-2
SALES OF SEAFOOD	19-7
SCHOOL STORES' SALES	19-8
SERVICE CHARGE IMPOSED ON FOOD, BEVERAGES OR MEALS	19-13
VENDING MACHINES SALES	19-9
FOOD PROCESSORS	59-7
FOOD SERVICE SUPPLIES	19-12
FOOD SOLD BY CHURCHES OR RELIGIOUS ORGANIZATIONS	17-1, 19-1B
FOOD STAMP PROGRAM	19-1 B.
FOREIGN COMMERCE - SALES IN	42-2
FOREIGN MISSIONS - DIPLOMATIC TAX EXEMPTION PROGRAM	34-22
FORMS USED FOR SALES AND USE TAX PURPOSES	47-1
FOUNDRYMEN	5-1
FRATERNITIES AND SORORITIES	17-1 C.
FRATERNITY AND SORORITY MEALS	19-4
FREE DISTRIBUTION PERIODICALS	7-1 A.7.
FREIGHT, DELIVERY OR TRANSPORTATION CHARGES	38-1, 38-2
FUEL
AVIATION FUEL	39-3
ELECTRICITY AND BOTTLED GAS, ETC.	39-1
PURCHASES BY PRINTERS	7-6
SAWDUST	39-1
SOLD TO FARMERS	8-4, 39-1
SOLD TO LAUNDRIES	33-6, 39-1
SOLD TO MANUFACTURING INDUSTRIES AND PLANTS	39-1, 56-1B, 58-3
TIRE RECAPPERS	26-3
FUNERALS AND FUNERAL EXPENSES
CREMATION CHARGES	22-1 A.3.
EXEMPT AND TAXABLE FUNERAL EXPENSES	22-1 A
FUNERAL EXPENSES AND FUNERAL HOMES	22-1
MEMORIAL STONES AND MONUMENT DEALERS	22-3
MONUMENT MANUFACTURERS - PURCHASES OF TOOLS AND SUPPLIES	22-2
FUNGICIDES	10-3, 10-5
FURNITURE AND STORAGE WAREHOUSEMEN	30-1 - 30-4
FURNITURE FACTORIES	59-8
FURNITURE
RECEIPTS FROM MOVING, PACKING AND STORING	30-1, 30-2
SALES OF SECONDHAND FURNITURE	30-3

GARAGES - AUTOMOTIVE REPAIR SHOPS	35-7
GARMENT REPAIR AND STORAGE	33-7
GAS PURCHASED BY COMMERCIAL PRINTERS	7-6
GAS STACKS	58-14
GIFT CERTIFICATES	44-2
GIFT WRAPPING	6-4
GIFTS AND PREMIUMS	44-1
GIFTS AND SALES BY EMPLOYERS TO EMPLOYEES OR OTHER USERS	19-11, 44-4
GIFTS TO OUT-OF-STATE DONEES	42-1 B.
GLOVES - SAFETY CLOTHING	33-4, 59-11J
GOLF DRIVING RANGE FEES	23-16
GOVERNMENT AGRICULTURAL OFFICES	37-6
GOVERNMENTAL ENTITIES - THE STATE, COUNTIES, CITIES, ETC.
DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT	37-10
HOUSING AUTHORITIES	18-3
NORTH CAROLINA CIVIL AIR PATROL	18-4
PURCHASES AND SALES BY GOVERNMENTAL ENTITIES	18-1
REFUNDS TO GOVERNMENTAL ENTITIES	18-2
GRAIN AND PEANUT ELEVATOR OPERATORS	58-28
GRATUITIES	19-13
GRAVE MARKERS	22-1 - 22-3
GREASES, OILS AND LUBRICANTS	36-1, 36-2
GREENHOUSE OPERATORS, FLORISTS AND NURSERYMEN	9-1
GRIT OR SAND FOR LIVESTOCK	10-2
GROSS RECEIPTS FROM RENTALS OF TANGIBLE PERSONAL PROPERTY	1-1 A.
GUARANTEED NO-SHOW FEES	27-4

HAND TOOLS - MANUFACTURING	58-1 C.
HANG TAGS AND LABELS	58-10
HARDWARE - COMPUTERS	28-1, 28-4
HATCHERIES	59-9
HEARING AIDS	13-1
HEATING AND PLUMBING CONTRACTORS	31-3
HERBICIDES, INSECTICIDES, ETC.	8-1, 10-3, 10-5, 10-6
HIGHWAY USE TAX	1-1 C., 35-1
ALTERNATE GROSS RECEIPTS TAX	1-1 C., 23-8
LEASES FOR OUT-OF-STATE USE	23-8
MOTOR VEHICLE LEASES	1-1 C., 35-1 B.
RETAIL SALES OF MOTOR VEHICLES	35-1 A.
HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING	6-5
HOLIDAY FROM SALES TAX (AUGUST)	34-24
HOLIDAY FROM SALES TAX (ENERGY STAR QUALIFIED PRODUCTS)	1-1 A.10., 34-27
HOSPITALS
AGENCIES OF COUNTIES, INCORPORATED CITIES AND TOWNS	12-2
MEDICINES AND DRUGS SOLD TO AND BY	11-3, 12-1, 17-2
NOT OPERATED FOR PROFIT	17-1
REFUNDS TO	12-2, 17-2, 18-2
SUPPLIES SOLD TO	11-4, 12-4
HOSPITALS, SANITARIUMS, NURSING HOMES AND REST HOMES
HOSPITAL SUPPLIES	12-4
HOSPITALS, ETC. – BUNDLED TRANSACTIONS	12-5
OXYGEN, OXYGEN TANKS AND OXYGEN DISPENSING EQUIPMENT	12-3
PURCHASES AND SALES OF MEDICINES, FOODSTUFFS AND MEALS	12-1
REFUNDS TO	12-2, 17-2, 18-2
HOTELS, MOTELS, INNS, TOURIST HOMES, ETC.
ACCOMMODATION RENTAL FEES OR CHARGES	27-5
GUARANTEED NO-SHOW FEES	27-4
LOCAL TAX - APPLICATION OF	48-1
PAY-PER-VIEW MOVIES	27-6
PURCHASES OF FOOD	27-3
PURCHASES OF SUPPLIES, EQUIPMENT OR FIXTURES	27-2
TAXABLE GROSS RECEIPTS	1-1, 27-1
VACATION PACKAGES	27-6
HOUSEHOLD GOODS - SALES OF	34-4, 34-7
HOUSING AUTHORITIES	18-3
HOUSING FACILITIES FOR COMMERCIALLY RAISING ANIMALS	8-1, 8-3

ICE USED IN PRESERVING AGRICULTURAL AND COMMERCIAL FOOD PRODUCTS	8-1
ICE BOXES	59-1
ICE HANDLING SUPPLIES	6-6
ICE MANUFACTURERS	59-10
IDENTIFICATION AND INSTRUCTION TICKETS	58-9
IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX	1-1
IMPRINTING CHARGES	7-1
INCUBATORS	59-9
INDEPENDENT CLEANING SOLICITORS	33-3
INDIANS - CHEROKEE INDIAN RESERVATION	37-9
INDUSTRIAL MACHINERY REFURBISHING COMPANY	56-1 G.
INSECTICIDES, HERBICIDES, ETC.	8-1, 10-3, 10-5, 10-6
INSTALLATION LABOR	41-2
IN-STATE DELIVERIES	42-1
INSULATION MATERIALS	58-13
INSULIN	11-1 - 11-3
INSURANCE ON LEASED PROPERTY	23-4
INTERIOR DESIGNERS	34-26
INTERSTATE AIR BUSINESS	36-2, 43-7
INTERSTATE AIR COURIER	36-2, 43-5
INTERSTATE FREIGHT AIR CARRIER	43-8
INTERSTATE CARRIERS
LIABILITY FOR TAX ON PURCHASES	43-1
LUBRICANTS - SALES TO	36-2 D. & E.
REFUND CLAIMS - LIMITATIONS	43-4
REFUNDS TO	43-2
REFUNDS TO RAILROAD COMPANIES	43-3
INTERSTATE COMMERCE - SALES IN	42-1
INTERSTATE LAUNDRY BUSINESS	33-2
INTERSTATE PASSENGER AIR CARRIER	36-2 D, 43-6
INVENTORY CONTROL CARDS	58-11, 59-21 M.
INVENTORY SOLD OR TRANSFERRED TO NEW BUSINESS	40-2
IRRIGATION EQUIPMENT	8-6

JEWELRY, WATCH AND CLOCK REPAIRMEN	25-3
JUNKED MOTOR VEHICLES - PARTS SOLD AT RETAIL	35-5
JUNKED PROPERTY - PARTS REMOVED FOR SALE	40-6

LABELS AND HANG TAGS	58-10
LABELS AND TICKETS	58-9
LAMINATING SERVICES	41-8
LAND BANKS	37-1, 37-4
LANDFILLS	29-4
LAUNDRIES, DRY CLEANING PLANTS, LAUNDERETTES, ETC.
ALTERATIONS, REPAIRS AND STORAGE OF GARMENTS	33-7, 41-6
COIN-OPERATED	33-1
DRY-CLEANING SOLVENT TAX	29-3
DYEING OF GARMENTS	33-8
EQUIPMENT AND SUPPLIES	33-4
FUEL SOLD TO	1-1 B. 1., 33-6, 39-1
GROSS RECEIPTS	1-1, 33-1
INDEPENDENT CLEANING SOLICITORS	33-3
INDUCEMENTS TO CLEANING SERVICES	33-11
INTERSTATE LAUNDRY BUSINESS	33-2
LOCAL TAX - APPLICATION OF TAX TO LAUNDRIES, ETC.	48-3
MESH BAGS USED TO IDENTIFY GARMENTS	33-4
RAGS LAUNDERED FOR MANUFACTURERS/FURNITURE MANUFACTURERS	59-8 D.
RECEIPTS OF LAUNDRIES, ETC.	33-1
REPAIRS TO MACHINERY	33-5
RUG REINSTALLATION CHARGES	33-9
TRANSFORMERS, SALES OF	33-4
UNIFORM RENTALS	33-10
WATER SOFTENERS	33-4
WELDING EQUIPMENT AND RODS	33-5, 58-18
LEASE OR RENTAL
ASSIGNMENT OF LEASE	23-10
BOWLING ALLEY AND SKATING RINK FEES	23-15
CONDITIONAL SALES CONTRACT	23-14
EQUIPMENT FURNISHED WITH OPERATOR	23-6
EXTENSION OF LEASE PERIOD	23-9
FILMS, VIDEOTAPE CASSETTES AND OTHER EQUIPMENT	20-5
GOLF DRIVING RANGE FEES	23-16
INSURANCE ON LEASED PROPERTY	23-4
LEASE RECEIPTS	23-1
LEASE WITH OPTION TO PURCHASE	23-11
LEASED DEPARTMENTS	23-13
LEASES OF PROPERTY FOR OUT-OF-STATE USE	23-7
LICENSE TO USE	23-18
LOCAL PROPERTY TAX ON LEASED PROPERTY	23-3
MAINTENANCE OF LEASED PROPERTY	23-5
MOTOR VEHICLE LEASES - ALTERNATE GROSS RECEIPTS TAX	23-8
ROYALTIES	23-2
SALE OF LEASED PROPERTY	23-12
SOURCING PRINCIPLES	23-17
LIABILITY FOR COLLECTING TAX	1-1
LICENSES REQUIRED	1-3
CERTIFICATE OF REGISTRATION	1-3 A.
USERS OR CONSUMERS USE TAX REGISTRATION	1-3 B.
LIENS - SALES TO SATISFY	30-4
LIFT TRUCKS	58-4
LIGHT BULBS	58-19
LINEN RENTALS	33-1
LIQUEFIED PETROLEUM GAS	39-1
LIQUID FERTILIZER APPLICATORS	8-12
LITTER MATERIALS	8-1
LIVESTOCK FARMERS	8-1
LOCAL GOVERNMENT SALES AND USE TAX
APPLICATION OF TAX	48-3
LOCAL SALES TAX IMPOSED	48-1
LOCAL USE TAX IMPOSED	48-2
MECKLENBURG COUNTY - ADDITIONAL ½% TAX	49-1 - 49-3
LOCAL GOVERNMENT PUBLIC TRANSPORTATION SALES TAX ACT	49-1
LOCAL PROPERTY TAXES ON LEASED PROPERTY	23-3
LOCOMOTIVES - RAILWAY CARS	35-9, 43-1, 43-2
LOGGERS	59-22
LOW ENTERPRISE TIER BUSINESSES - REFUNDS FOR	50-2
LUBRICANTS, OILS AND GREASES
LUBRICATING SERVICE - FOR MOTOR VEHICLES	36-1
SALES OF LUBRICANTS	36-2
LUMBER MILLS, SAWMILLS AND WOOD PRODUCTS MANUFACTURERS	59-18
LUMBER SOLD TO COMMERCIAL FISHERMEN	31-9
LUMP SUM MAINTENANCE AGREEMENTS FOR COMPUTER HARDWARE AND SOFTWARE	28-4
LUNCH ROOMS - SALES TO STUDENTS	19-1

MACHINERY ENTERING STATE FOR REPAIR	42-1
MACHINISTS, FOUNDRYMEN AND PATTERN MAKERS - SALES BY	5-1
MADE TO ORDER SALES	41-2
MAGAZINES, NEWSPAPERS AND PERIODICALS	7-1, 7-16
MAIL ORDER SALES - USE TAX PURCHASER'S RESPONSIBILITY	48-3 B.
MAINTENANCE AGREEMENTS – LEASED PROPERTY	23-5
MAJOR RECYCLING FACILITIES – REFUNDS	50-1
MAJOR RECYCLING ITEMS AND FACILITY	56-1C, 59-16
MANUFACTURED HOMES	35-10
MANUFACTURING AND INDUSTRIAL PROCESSING
CLASSIFICATION OF ACTIVITIES - ADMINISTRATION, DISTRIBUTION, PRODUCTION & RESEARCH & DEVELOPMENT	57-1 A.
EXEMPT SALES TO MANUFACTURERS	57-3
SALES BY MANUFACTURERS	57-2
USE TAX LIABILITY OF MANUFACTURERS	57-4
MANUFACTURING & PROCESSING MACHINERY, ACCESSORIES/MATERIALS
ADMINISTRATION DEFINED	57-1 A.3.
ADVERTISING MATERIALS	59-1 E.3.
AGITATORS	59-3 B.16.
AIR COMPRESSORS	58-1 C.13.
AIR DRAFT CLEANERS	59-21 L.
ANIMALS AND CAGES	58-24
BAGGING AND TIES	58-6 B.6.
BAR MAKERS	59-3 B.10 & 11
BOILER ROOM MACHINERY	58-1 C.8.
BOILERS	59-3 B.2.
BOTTLE CAPPERS	59-3 B.3.
BOTTLE UNSCRAMBLERS	59-1 D.
BOTTLING MACHINERY	59-1 B.
BOTTLING PLANTS	59-1 B.
BUILDING MATERIALS	31-3, 31-8
BULLDOZERS FOR USE BY MINE OPERATORS	59-11 D.
BULLDOZERS FOR USE BY SAWMILL OPERATORS	59-18 F.
BUTTON ATTACHING EQUIPMENT	59-21 J.
CALCIUM CHLORIDE, SALT AND AMMONIA	58-21, 59-2 C.
CANS	59-3 B.8.
CAPPERS AND ATTACHMENTS	59-3 B.18.
CASE CLEANERS	59-1 D.
CHEMICALS FOR BOILERS	58-15
CHURNS	59-3 B.6.
CLASSIFICATIONS OF ACTIVITIES	57-1
CLEANING COMPOUNDS	59-1 E.1.
CLOTHING	59-11, 59-21 E.
COAL	58-3 B.
COLOR CHARTS	59-21 G.
COMBUSTIBLE SOOT REMOVERS	58-16
CONCRETE MANUFACTURERS	59-2
CONTAINERS AND WRAPPING, PACKING AND SHIPPING MATERIALS	6-1
CONTRACTORS PURCHASING MILL MACHINERY	58-1 B.
CONVEYORS	58-1 C.9.
COOLING MACHINES - COOLING OR FREEZING UNITS	59-3 B.13.
COTTON KNIT TUBING	59-21 D.
CRANES	59-4 A.6.
CUTTERS, PACKERS AND PRINTERS	59-3 B.7.
DAIRIES AND CREAMERIES	59-3
DISTRIBUTION DEFINED	57-1 A.2.
DRUMS	58-6 B.4.
DRUMS FOR PACKAGING PRODUCTS	6-2
DYE NETS	59-21 H.
ELECTRIC LIGHT BULBS	58-19
ELECTRIC POWER DRIVE	58-20
ELECTROPLATING INDUSTRIES	59-5
ELEVATORS	58-27
ENGINES	58-1 C.4.
EXEMPT SALES TO MANUFACTURERS	57-3
EXPLOSIVES	58-1 C.15., 59-6
FABRIC CONDITIONERS	59-21 C.
FERTILIZER PLANTS	59-6
FILLERS	59-3 B.18. & 28.
FILLING MACHINES	59-3 B.19.
FILTER PAPER	59-21 F.
FILTERS	59-3 B.20.
FINISHING MATERIALS	58-1 C.11., 59-8 E.
FIRST AID EQUIPMENT	59-11 J.
FLOTATION MACHINES	59-11 A.
FOOD PROCESSORS	59-7
FREEZING OR COOLING UNITS	59-3 C.
FRONT-END LOADERS	59-3 C.
FUEL SOLD TO MANUFACTURING INDUSTRIES AND PLANTS	39-1, 56-1B, 58-3
FURNITURE FACTORIES	59-8
GAS STACKS	58-14
GIN STAND AND FEEDER	59-21 K.
GRAIN AND PEANUT ELEVATOR OPERATORS	58-28
HAND TOOLS	58-1 C.10.
HANG TAGS AND LABELS	58-10
HARDENING CASES	59-3 B.25.
HEAT EXCHANGERS	59-3 B.21.
HOMOGENIZERS	59-3 B.23.
HUMIDIFYING AND MOISTENING EQUIPMENT	58-1 C.6.
ICE BOXES	59-10.
ICE MANUFACTURERS	59-10
IDENTIFICATION AND INSTRUCTION TICKETS	58-9
INGREDIENTS OR COMPONENTS	59-2 C.
INSECTICIDES	10-3, 10-5, 10-6
INSULATION MATERIALS USED BY MANUFACTURERS AND CONTRACTORS	58-13
INVENTORY CONTROL CARDS	58-11, 59-21 M.
ITEMS NOT MILL MACHINERY	58-1 D.
LICENSES REQUIRED	1-3
LIFT TRUCKS	58-4
LIGHT BULBS	58-19
LIGHTS - MINES AND QUARRIES	59-11 J.
LINER STOCK USED BY FURNITURE MANUFACTURERS	59-8 E.
LOOM CLEANERS	59-21 L.
LUBRICANTS	36-2, 59-1E.8
LUMBER STACKERS	59-8 F., 59-18H.
MANUFACTURERS SELLING TANGIBLE PERSONAL PROPERTY	57-2.
MARKING MACHINES	6-7
MATERIALS HANDLING EQUIPMENT	58-1 C.9.
MILL MACHINERY, MILL MACHINERY PARTS AND ACCESSORIES	56-1 A, 58-1
MILLS AND PROCESSORS	59-14
MINING AND QUARRYING	58-1 C.15., 59-11
MIXING TANKS	58-5
MODULAR HOME MANUFACTURERS	59-12
MODULAR HOMES	35-12, 35-13
MOLDS AND FORMS	5-1, 5-2
MONUMENT MANUFACTURERS	22-2, 59-13
MOTORS, PULLEYS, ETC.	58-1 C.1.
MUCKING MACHINES FOR USE IN MINES	59-11 E.
NONREGISTERED MERCHANTS	57-2 D.
OCCASIONAL SALES	57-2 G.
OFFICE SUPPLIES, STENCILS AND PAPER STOCK	58-25
OIL	58-1 C.2.
OTHER MILLS AND PROCESSORS	59-14
PACKAGING MACHINERY AND MATERIALS	57-3, 58-6
PAINT	57-3, 59-1 E.7., 59-8
PALLET UNLOADERS	59-1 C.
PASTEURIZERS	59-3 B.30.
PIPE AND FITTINGS	59-3 B.32
POLLUTION ABATEMENT EQUIPMENT AND CHEMICALS	58-1 C.17., 58-2
POWER DRIVE - ELECTRIC	58-20
POWER LINE STRUCTURES	59-4 B.3.
PRE-MIX CYLINDERS	59-1 E.5.
PRINTING PLATES AND PRINTING PRESSES	58-12
PRODUCTION DEFINED	57-1 A.1.
PRODUCTION MACHINERY	59-7 A.
PROTECTIVE CLOTHING	58-1 D.6.
PUMPING EQUIPMENT	59-4 A.4.
PURIFICATION PLANTS	59-15
QUARRIES	59-11 G.
RAGS	59-8 D.
RECYCLING LUBRICANTS	36-2 C.
REFRACTORY MANUFACTURERS	59-17
REPAIR AND RENEWAL PARTS	58-1 C.3.
REPEAL OF 1% SALES AND USE TAX	2-1, 3-1, 4-1
RESEARCH AND DEVELOPMENT	34-9, 57-1A
RETAIL SALES	1-2 B.
RETURNS REQUIRED	1-4, 56-2
SAFETY EQUIPMENT	59-11 J.
SANDBLAST SAND	58-17
SAWMILLS	59-18
SCALES	58-26
SEWAGE TREATMENT PLANTS	59-19
SINGLE ARTICLE APPLICATION AND FUNCTIONAL UNIT OR OPERATING SYSTEM	58-2
SOOT REMOVERS	58-16
STACKERS - LUMBER	59-8 F.
STATE AGENCIES OPERATING MANUFACTURING PLANTS	59-20
STEAMERS AND STERILIZERS	59-3 B.22. & 36.
STOCK CONTROL CARDS	58-11
STORAGE UNITS	59-3 B.40.
STRAPPING MACHINES	58-8
TANKS	59-3 B.35 & 45, 59-4 B.4.
TAPE	59-3 A.8.
TAPE DISPENSING MACHINES	58-7
TAX ON MANUFACTURING AND PROCESSING MACHINERY	58-1
TESTERS	59-3 B.1.
TEXTILE MILLS	59-21
TICKETS, LABELS AND TAGS	58-9, 58-10
TOOLS AND MAINTENANCE EQUIPMENT	59-4 B.5.
TRANSFORMERS	59-4 A.5.,6. & 8 , 59-4 H11. & 12.
UNIFORMS	59-1 E.2.
USE TAX LIABILITY OF MANUFACTURERS	57-2
VATS AND HOSE	59-3 B.15.
VENDING MACHINES	59-1 E.5.
VENTILATORS	58-10 D.3.
WATER PURIFICATION EQUIPMENT AND CHEMICALS	58-22
WEIGH HOPPERS	59-2 A.
WELDING RODS	58-18
WHOLESALE SALES	1-2 E.
MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX	56-1
MANURE - SALES TO FARMERS	10-7
MARKING MACHINES	6-7
MATERIALS HANDLING EQUIPMENT	58-1 C.9.
MEALS
AT SUMMER CAMPS	19-5
COMPLIMENTARY MEALS BY HOTELS, MOTELS, AND BED AND BREAKFAST INNS	19-10
ON TRAINS, PLANES, ETC.	19-6
SALES TO STUDENT NURSES	12-1 E.
TO EMPLOYEES, BAR FOODS AND MATCHES	19-11
MEASURE OF SALES AND USE TAX DUE	1-5
MECKLENBURG COUNTY ½% ADDITIONAL SALES AND USE TAX	49-1 - 49-3
MEDICATIONS AND VACCINES FOR ANIMALS	10-2
MEDICINES, DRUGS AND MEDICAL SUPPLIES
DURABLE MEDICAL EQUIPMENT	13-3
DURABLE MEDICAL SUPPLIES	13-4
MEDICINES SOLD TO/BY PHYSICIANS, DENTISTS AND HOSPITALS	11-3, 12-1, 17-2
MOBILITY ENHANCING EQUIPMENT	13-2
OVER-THE-COUNTER DRUGS	10-2, 11-1, 11-2, 16-1
OXYGEN, OXYGEN TANKS AND OXYGEN DISPENSING EQUIPMENT	12-3
PRESCRIPTION MEDICINES AND DRUGS	11-1, 16-1
PROSTHETIC DEVICES	13-1
SUPPLIES SOLD TO PHYSICIANS, DENTISTS, HOSPITALS, ETC.	11-4, 12-4
MEMORIAL STONE AND MONUMENT DEALERS	22-3
MERGERS	40-2
MILL MACHINERY, MILL MACHINERY PARTS AND ACCESSORIES	56-1 A., 58-1A
CONTRACTORS/SUBCONTRACTORS PURCHASING MILL MACHINERY, ETC.	58-1 B.
ITEMS CLASSIFIED AS MILL MACHINERY	58-1 C.
ITEMS NOT MILL MACHINERY	58-1 D.
MILLS AND PROCESSORS	59-14
MINES AND QUARRIES	59-11
MIXING TANKS	58-5
MOBILE OFFICES AND MOBILE CLASSROOMS	35-11
MOBILITY ENHANCING EQUIPMENT	13-2
MODULAR HOME MANUFACTURERS	35-12, 35-13, 59-12
MODULAR HOMES	35-12, 35-13
MOLDS, PATTERNS OR DIES	5-1, 5-2
MONUMENT MANUFACTURERS	22-2, 59-13
MORTICIANS (SEE FUNERAL EXPENSES)	22-1
MOTELS, HOTELS, ETC.	27-1 - 27-6
MOTION PICTURE PRODUCTION FIRMS	20-4
MOTION PICTURE THEATRES	20-1
MOTOR VEHICLES, BOATS, AIRCRAFT, MANUFACTURED HOMES, ETC.
AIRCRAFT, RAILWAY CARS AND LOCOMOTIVES	35-9
BOATS, BOAT TRAILERS, PARTS AND ACCESSORIES THERETO	35-8
CAMPER TRAILERS AND SLIDE-IN CAMPERS	35-6
CAR WASH OPERATORS	34-19
FIRE TRUCKS AND EQUIPMENT	35-2
HIGHWAY USE TAX	35-1
LEASE OR RENTAL OF	23-8
LEASES - ALTERNATE GROSS RECEIPTS TAX	35-1 B.
MANUFACTURED HOMES	35-10
MOBILE OFFICES AND MOBILE CLASSROOMS	35-11
MOTOR VEHICLE SERVICE BUSINESSES	35-7
PARTS FROM JUNKED MOTOR VEHICLES	35-5
RETAIL SALES OF MOTOR VEHICLES	35-1 A.
SPECIAL EQUIPMENT - ACCESSORIES MOUNTED ON MOTOR VEHICLES	35-3
SPECIAL MOBILE EQUIPMENT	35-4
MOTORS AND PULLEYS	58-1
MOTORSPORTS RACING TEAMS AND SANCTIONING BODY – REFUNDS	50-5
MOUNTING AND BALANCING OF TIRES	26-5
MOVIE AND TELEVISION FILM DEVELOPING	20-2, 20-4
MOVING & PACKING MATERIALS - FURNITURE/STORAGE WAREHOUSEMEN	30-2
MUCKING MACHINES FOR USE IN MINES	59-11
MULCH, SALES TO FARMERS	8-1

NATIONAL BANKS	37-5
NEGATIVES	7-4, 24-1, 32-6
NEWSPAPER OR MAGAZINE PUBLISHERS - (SEE PRINTERS)	7-1, 7-16
NONPROFIT ENTITIES, RELIGIOUS, EDUCATIONAL INSTITUTIONS	17-1 - 17-4
NONPROFIT HOSPITALS, SANITARIUMS, NURSING HOMES & REST HOMES	12-2
NONPROFIT INSURANCE COMPANIES-REFUNDS TO	50-3
NONREGISTERED MERCHANTS	1-4, 57-2
NONRESIDENT MERCHANTS	1-6 E., 42-3, 48-3
NORTH CAROLINA CIVIL AIR PATROL	18-4
NORTH CAROLINA - SALES OF FOOD TO EMPLOYEES	18-2
NORTH CAROLINA - SALES TO STATE	18-1
NURSERYMEN, GREENHOUSE OPERATORS AND FLORISTS	9-1
NURSING HOMES AND REST HOMES - REFUNDS TO	12-2
NURSING HOMES AND REST HOMES - SALES TO AND BY	12-1
NUTRITIONAL SUPPLEMENTS SOLD BY CHIROPRACTORS	11-1

OBJECTS OF ART	32-1
OCCASIONAL SALES	34-3 - 34-7
OFFICE SUPPLIES, STENCILS AND PAPER STOCK	58-25
OFFSET PRINTING EQUIPMENT	7-4
OILS, GREASES AND LUBRICANTS	36-1, 36-2
OPHTHALMIC INSTRUMENTS AND SUPPLIES	15-3
OPTICAL SUPPLIES	15-2
OPTICIANS, OPHTHALMOLOGISTS AND OPTOMETRISTS, ETC.	15-1, 15-2
OPTION TO PURCHASE - LEASES	23-11
ORPHANAGES, SALES TO OR BY AND REFUNDS TO	17-1, 17-2
ORTHOPEDIC APPLIANCES	13-1, 14-1
OUT-OF-STATE DELIVERIES	42-1
OUT-OF-STATE INSTITUTIONS, REFUNDS TO - G.S. 105-164.14(b)	17-2
OUT-OF-STATE MERCHANTS - SALES FOR RESALE	42-3
OVER-THE-COUNTER DRUGS	10-2, 11-1, 11-2, 16-1
OVER-THE-COUNTER SALES-SOURCING	7-17 B. 2., 51-2
OVERPAYMENTS OF SALES AND USE TAX - REFUNDS AND CREDITS	34-21
OWNERSHIP CHANGES	34-11
OXYGEN, OXYGEN TANKS AND OXYGEN DISPENSING EQUIPMENT	12-3, 13-3
OYSTER SHELLS - USED FOR POULTRY FEED	10-2

PACKAGING MACHINERY AND MATERIALS TO MANUFACTURERS	57-3, 58-6
PACKAGING MATERIALS AND CONTAINERS USED IN WRAPPING, PACKING AND SHIPPING
CONTAINERS AND WRAPPING, PACKING AND SHIPPING MATERIALS	6-1
DEPOSITS	6-10
DRUMS FOR PACKAGING PRODUCTS	6-2
EGG CARTONS	6-3
GIFT WRAPPING	6-4
HOGSHEADS, CARDBOARD CONTAINERS AND STRAPPING	6-5
ICE HANDLING SUPPLIES	6-6
MARKING MACHINES	6-7
PACKAGING MATERIALS SOLD TO WAREHOUSEMEN AND MOVERS	6-8
RETURNABLE CONTAINERS	6-9
PAINT	57-3, 59-1
PAINTERS - MOTOR VEHICLES	35-7
PALLET UNLOADERS	59-1 C.
PAMPHLETS, CIRCULARS, ETC.	7-1, 24-1
PARENTS AND TEACHERS ASSOCIATIONS	17-3
PARTS FROM JUNKED AUTOMOBILES	35-5
PARTS REMOVED FROM JUNKED PROPERTY - SALES OF	40-6
PASTEURIZERS	59-3 B.
PATTERN MAKERS: MOLDS AND DIES	5-1, 5-2
PAY-PER-VIEW MOVIES	27-6
PERFORMANCE CONTRACTS	31-1, 31-2, 41-3
PERIODICALS	7-1
PESTICIDES, ETC.	8-1, 10-3, 10-5
PHOTOGRAPHS, PHOTO SUPPLIES, MATERIALS, ETC.
DEVELOPING FILM INTO NEGATIVES	32-6
PHOTO SUPPLIES, PHOTOGRAPHS AND MATERIALS	32-2
PHOTO TINTING	32-3
PHOTOENGRAVINGS, ELECTROTYPES AND LITHOGRAPHS	32-4
PHOTOGRAPHS FOR NEWSPAPERS	7-14
SALES OF DEVELOPED MOVIE FILM	32-5
PHOTOSTATIC COPIES AND BLUEPRINTS	32-7
PHYSICIANS AND HOSPITALS
MEDICINES SOLD TO AND BY	11-3, 12-1, 17-2
OVER-THE-COUNTER DRUGS	11-1, 11-2, 12-1
PRESCRIPTIONS FOR MEDICINES AND DRUGS	11-1, 12-1, 16-1
PROSTHETIC DEVICES	11-4, 13-1
SUPPLIES SOLD TO	11-4, 12-4
PICKUP CAMPER TRAILERS	35-6
PIPE AND FITTINGS	59-3 B.32
PLATES FOR PRINTING CONTAINERS	7-1, 7-2, 58-12
PLUMBING, HEATING, AIR CONDITIONING & ELECTRICAL CONTRACTORS	31-3
POLLUTION ABATEMENT EQUIPMENT AND CHEMICALS	58-23
PORTABLE TOILETS - RENTAL AND MAINTENANCE	34-17
POSITIVES AND NEGATIVES	7-4, 24-1
POST HOLE DIGGERS - MECHANICAL	8-11
POSTAGE CHARGES BY PRINTERS	7-11
POSTAL EMPLOYEES' ASSOCIATION	37-8
POTTING SOIL	10-1
POULTRY FARMERS	8-1
PRE-FABRICATED BUILDINGS SOLD TO CONTRACTORS	31-7
PRE-MIX CYLINDERS	59-1 E.
PRE-RECORDED VIDEOTAPE CASSETTES	20-5
PREMIUMS AND GIFTS	44-1
PREPAID TELEPHONE CALLING SERVICES	21-5
PRESCRIPTION MEDICINES AND DRUGS	11-1, 16-1
PRESCRIPTIONS	11-1
PRINTERS, NEWSPAPER OR MAGAZINE PUBLISHERS AND BOOKBINDERS
ADDRESSOGRAPH PLATES	7-13
ADVERTISING CIRCULARS, CATALOGS, ETC. - RETAIL SALES OF	7-1
BOOKBINDERS AND BOOKBINDING SUPPLIES	7-15
CHEMICALS USED IN PRINTING	7-5
COMMERCIAL PRINTERS AND PUBLISHERS	7-1
CUSHION PAPER, COVER PAPER, ETC.	7-3
DUPLICATING MACHINES	7-4, 32-7
GAS PURCHASED BY COMMERCIAL PRINTERS	7-6
IMPRINTING CHARGES	7-1
MACHINERY PURCHASED BY NEWSPAPER PUBLISHERS	7-13
MAGAZINES	7-16
METAL FOR MAKING TYPE	7-7
MOUNTING TAPE PURCHASED BY COMMERCIAL PRINTERS	7-9
NEWSPAPERS	7-16
OFFSET PRINTING EQUIPMENT	7-4
PHOTOGRAPHS FOR NEWSPAPERS	7-14
POSTAGE CHARGES BY PRINTERS	7-11
PRINTING MACHINES	7-13
PRINTING OF CONTAINERS	7-2
PRINTING PLATES AND PRINTING	58-12
PRINTING SURFACE SUPPLIES	7-3
REPRODUCTION PROOFS PURCHASED BY COMMERCIAL PRINTERS	7-12
TAPE DISPENSING MACHINES	58-7
TICKETS PURCHASED BY MANUFACTURERS	58-9
TYPESETTING	7-10
TYPEWRITERS PURCHASED BY COMMERCIALS PRINTERS	7-8
PRINTING PLATES AND PRINTING	58-12
PRISON ENTERPRISES	59-20
PRIVATE BRANCH EXCHANGE EQUIPMENT	21-1
PRIVILEGE TAX - MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT	56-1
PRIZERIES	6-5
PRODUCTION DEFINED	57-1 A.1.
PRODUCTION MACHINERY	58-1
PROOFS, REPRODUCTIONS	7-12
PROPANE SOLD TO SCHOOLS	39-2
PROPERTY TRANSFERRED BETWEEN DIVISIONS	34-10
PROSTHETIC DEVICES	11-4, 13-1, 14-1
PROTECTIVE CLOTHING	58-1 D.6., 59-11, 59-21 E.
PUBLIC RELATIONS FIRMS	24-3
PUBLISHERS OF NEWSPAPERS AND MAGAZINES	7-1
PUMPING EQUIPMENT	59-4 A.4.
PURIFICATION PLANTS	58-22, 59-15

QUARRIES AND MINES	59-11
QUARTERLY FILING	1-4 A. 3.

RADIO, TELEVISION AND CABLE TELEVISION STATIONS, MOTION PICTURE THEATRES, VIDEO PROGRAMMING PROVIDERS, AND SATELLITE DIGITAL AUDIO RADIO SERVICE PROVIDERS
AUDIOVISUAL MASTER TAPES	20-6
CABLE SERVICE PROVIDERS	20-1, 20-2
COMMERCIAL RADIO AND TELEVISION COMPANIES	20-3
DIRECT-TO-HOME SATELLITE SERVICE	1-1B, 20-1
MOTION PICTURE PRODUCTION FIRMS	20-4
MOTION PICTURE THEATRES	20-1
RECEIPTS FROM RADIO, TELEVISION STATIONS AND MOTION PICTURE FIRMS	20-1
SALE, LEASE OR RENTAL OF FILMS, VIDEOTAPE CASSETTES, ETC.	20-5
SATELLITE DIGITAL AUDIO RADIO SERVICE	20-1
VIDEO PROGRAMMING	20-1
RAGS - USED IN MANUFACTURING	59-8 D.
RAILROAD COMPANIES - REFUNDS TO	43-3, 50-7
RAILROADS, SALES OF MEALS BY	19-6
RAILWAY CARS AND LOCOMOTIVES	35-9, 43-1, 43-2
RATE OF PRIVILEGE TAX
MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX	56-1
RATE OF SALES AND USE TAX
COUNTY RATE	48-1 - 48-3, 49-1 - 49-3
STATE RATE	1-1 A. 1.
READY-MIXED CONCRETE PLANTS	59-2
RECALLS BY A MANUFACTURER	41-1
RECAPPERS AND RETREADERS	26-3
RECORDS REQUIRED TO BE KEPT	1-7, 45-1
RECYCLING FACILITY	56-1C, 59-1
REDUCED FOOD TAX	19-2
REFRACTORY MANUFACTURERS	59-17
REFRIGERANTS - FOOD PROCESSORS	59-7
REFUNDS
REFUNDS AND CREDITS FOR OVERPAYMENTS OF SALES AND USE TAX	34-21
REFUNDS FOR ANALYTICAL SERVICE	50-8
REFUNDS FOR LOW ENTERPRISE OR DEVELOPMENT TIER BUSINESSES	50-2
REFUNDS OF WHITE GOODS DISPOSAL TAX	29-1 C.
REFUNDS TO CERTAIN INDUSTRIAL FACILITIES	50-4
REFUNDS TO ELIGIBLE RAILROAD INTERMODAL FACILITY	50-7
REFUNDS TO GOVERNMENTAL ENTITIES	18-2
REFUNDS TO INTERSTATE CARRIERS	43-1 - 43-4
REFUNDS TO MAJOR RECYCLING FACILITIES	50-1
REFUNDS TO NONPROFIT ENTITIES	17-2
REFUNDS TO NONPROFIT HOSPITALS, SANITARIUMS, ETC.	12-2, 17-2
REFUNDS TO NONPROFIT INSURANCE COMPANIES	50-3
REFUNDS TO PROFESSIONAL MOTORSPORTS RACING TEAMS AND MOTORSPORTS SANCTIONING BODIES	50-5
REFUNDS TO RAILROAD COMPANIES	43-3
REFUNDS TO UTILITY COMPANIES	50-6
REGISTERED NONRESIDENT RETAIL OR WHOLESALE MERCHANT	42-3
RELOADING CHARGES - BULLETS AND SHELLS	41-9
RELIGIOUS ORGANIZATIONS OR INSTITUTIONS	17-1, 17-2
REMEDIES, VACCINES, MEDICATIONS & FEED FOR ANIMALS	10-2
RENTALS
FILMS AND RECORDINGS	20-5
GOLF DRIVING RANGE FEES	23-16
INSURANCE PREMIUMS	23-4
SKATES, SHOES, ETC.	23-15
UNIFORMS	33-10
REORDER CARDS	59-21 M.
REORGANIZATION OF BUSINESS	34-11
REPAIR PARTS USED TO RECONDITION USED PROPERTY - SALES OF	40-8
REPAIRS, REPLACEMENTS AND ADJUSTMENTS	41-5, 41-6
REPOSSESSIONS	40-3
REPRODUCTION PROOFS	7-12
RESEARCH AND DEVELOPMENT	56-1D, 57-1 A.
RESEARCH EQUIPMENT	34-9, 56-1
RESERVE OFFICERS' UNIFORMS	37-7
REST HOMES AND NURSING HOMES	12-1, 12-2
RESTAURANTS	19-1, 19-5, 19-11, 19-12
RETAIL SALES DEFINED	1-2 B.
RETAILER-CONTRACTOR	31-1
RETAINER AND CONSULTATION FEES - ADVERTISING AGENCIES	24-1 C.
RETURNABLE CONTAINERS	6-9
RETURNED MERCHANDISE	40-4
RETURNS - FILING REQUIREMENTS
DRY CLEANING SOLVENT TAX RETURN	1-4 F., 29-3
MONTHLY	1-4 A.3.
MONTHLY WITH PREPAYMENT	1-4 A.3.
MOTOR VEHICLE LEASE AND RENTAL RETURN	1-4 D.
QUARTERLY	1-4 A.3.
SCRAP TIRE DISPOSAL TAX RETURN	1-4 C.
SEMIMONTHLY	1-4 A.3.
UTILITIES AND LIQUOR SALES TAX RETURN	1-4 B., 39-1
WHITE GOODS DISPOSAL TAX RETURN	1-4 E., 29-1
REUPHOLSTERING	41-7
REUSABLE CONTAINERS - DEPOSITS	6-10
RIDING STABLES	10-9
RIGHT-OF-WAY EQUIPMENT	8-17
RODENTICIDES	8-1, 10-3, 10-5
ROOMS, LODGINGS AND ACCOMMODATIONS RENTED TO TRANSIENTS	27-1
ROYALTIES	23-2
RUG CLEANING AND REINSTALLING	33-9

SAFETY EQUIPMENT - MINES AND QUARRIES	59-11
SALES PRICE DEFINED	1-2 C.
SALES TAX HOLIDAY (AUGUST)	34-24
SALES TAX HOLIDAY (ENERGY STAR QUALIFIED PRODUCTS)	1-1 A. 10., 34-27
SALES TO SATISFY LIENS	30-4
SALES TO STATE OF NORTH CAROLINA AND AGENCIES THEREOF	18-1
SALT, FEED FOR ANIMALS	10-2
SAND, DIRT AND STONE SOLD TO CONTRACTORS	31-5
SANDBLAST SAND SOLD TO CONTRACTORS	31-6
SANDBLAST SAND SOLD TO MANUFACTURERS	58-17
SANITARIUMS AND HOSPITALS	12-1 - 12-5
SATELLITE DIGITAL AUDIO RADIO SERVICE	20-1
SATELLITES - DIRECT-TO-HOME SERVICE PROVIDERS	20-1
SAVINGS AND LOAN ASSOCIATIONS	37-5
SAWDUST USED AS FUEL	39-1 B.6.
SAWMILLS, LUMBER MILLS AND WOOD PRODUCTS MANUFACTURERS	59-18
SAWS AND SAW BITS AND REPAIR PARTS	59-18
SCALES	58-26
SCHOOL LUNCHROOMS	19-1
SCHOOL STORES' SALES	19-8
SCIENTIFIC RESEARCH EQUIPMENT	57-1A.1.
SCOUT COUNCILS	17-4
SCRAP TIRE DISPOSAL TAX	1-1, 1-4 C., 29-2
SEASONAL BUSINESSES	1-4 A. 6.
SECONDHAND FURNITURE - SALES OF	30-3
SECONDHAND OR USED PROPERTY	40-4 - 40-7
SECONDHAND TIRES	26-1
SEAFOOD - SALES OF	19-7
SECURITY DEPOSITS	6-10
SEEDS AND FERTILIZER	10-1
SEEDS, FEED, REMEDIES, VACCINES, ETC. FOR ANIMALS	8-1
SERVICE CHARGE OR GRATUITY IMPOSED ON FOOD, BEVERAGES OR MEALS	19-13
SERVICE STATIONS - REPAIR SHOPS	35-7
SEWAGE TREATMENT PLANTS	59-19
SHIPMENTS FROM OUTSIDE NORTH CAROLINA	38-1
SHIPMENTS FROM WITHIN NORTH CAROLINA	38-1
SHOE REPAIRMEN	25-2
SICKLE GRINDERS	8-14
SIGN FABRICATION AND SIGN PAINTING	41-4
SIMULTANEOUS STATE AND LOCAL RATE CHANGES	1-1 B., 1-4 A.
SINGLE ARTICLE APPLICATION AND FUNCTIONAL UNIT OR OPERATING SYSTEM	58-2
SINGLE FAMILY COTTAGE - RENTAL OF	27-1
SKATING RINK FEES	23-15
SNAPBEAN GRADERS	8-15
SOFTWARE - COMPUTERS	28-2, 28-4
SOFTWARE PUBLISHING COMPANY	56-1 E.
SOLID WASTE DISPOSAL TAX	1-1G, 1-4G, 29-4
SORORITIES - SALES TO OR BY	17-1 C.
SORORITY AND FRATERNITY MEALS	19-4
SOURCING PRINCIPLES	23-17, 51-1, 51-2
SOURCING PRINCIPLES - TELECOMMUNICATIONS	21-1 J., 51-2
SPECIAL EQUIPMENT - ACCESSORIES MOUNTED ON MOTOR VEHICLES	35-3
SPECIAL MOBILE EQUIPMENT	35-4
STAMPS, COINS, ETC. - COLLECTIBLES	34-3
STATE AGENCIES OPERATING MANUFACTURING PLANTS	59-20
STATE BANKS AND STATE CHARTERED CREDIT UNIONS	37-5
STATE OF NORTH CAROLINA - SALES AND PURCHASES	18-1
STATE OR POLITICAL SUBDIVISIONS	18-1 - 18-4
STATION APPARATUS - TELEPHONE & TELEGRAPH	21-1
STENCILS, ETC., SOLD TO MANUFACTURERS	58-25, 59-13
STERILIZERS	59-3 B.
STOCK CONTROL CARDS	58-11
STORAGE CHARGES, SALES OF PROPERTY TO SATISFY	40-7
STORAGE OF FURS	33-4 B.
STORAGE OF GARMENTS	33-1, 33-7
STORAGE OF GRAIN OR SOYBEANS	8-2 C. & E.
STORAGE UNITS	59-3 B.
STORAGE WAREHOUSEMEN	30-1 - 30-4
STRAPPING MACHINES	58-8
STUDENT ORGANIZATIONS	17-1
STUDENTS - SALES OF FOOD TO	19-1 B.
STUDENTS - SALES TO	19-4, 19-8
SUBCONTRACTORS	31-1
SUMMER CAMPS, SALES OF MEALS	19-5

TAGS (HANG TAGS AND LABELS)	58-10
TAGS USED TO IDENTIFY ORDERS	58-9
TAPE DISPENSING MACHINES	58-7
TAX RATES
COUNTY RATES	48-1, 48-3, 49-1 - 49-3
STATE RATES	1-1 A. 1.
TECHNICAL INSTITUTES	18-2
TELECOMMUNICATIONS AND TELEGRAPH COMPANIES	21-1
TELECOMMUNICATIONS SERVICE - DIRECT PAY PERMIT	46-2
TELECOMMUNICATIONS - SOURCING PRINCIPLES	21-1, 51-2
TELEPHONE CALLING CARDS AND SERVICES	21-5
TELEVISION - RECEIPTS FROM (SEE RADIO, TELEVISION, ETC.)	20-1 - 20-3
TESTING DEVICES/THERMOMETERS USED IN MANUFACTURING PROCESS	58-1 C., 59-3
TEXTILE MILLS	59-21
THIRD PARTY DROP SHIPMENTS	42-4
TIME SHARE OR INTERVAL OWNERSHIP PROPERTY	27-1 E.
TIRES
MISCELLANEOUS FEES AND CHARGES	26-6
MOUNTING AND BALANCING	26-5
RECAPPERS AND RETREADERS	26-3
REPAIRS TO TIRES AND MATERIALS USED	26-2
SALES OF ELECTRICITY TO TIRE RECAPPERS	26-3 C.
SALES OF SECONDHAND TIRES	26-1
SCRAP TIRE DISPOSAL TAX	1-1 D., 29-2
TOBACCO TYING MACHINES	8-10
TOOLS AND MAINTENANCE EQUIPMENT	59-4
TOURIST CAMPS AND CABINS	27-1
TRACTORS, BACKHOES AND DRAGLINES	8-7
TRADE DISCOUNTS	34-1
TRADE-INS
TRADE-IN CREDIT OR ALLOWANCE	40-1
TRADE-INS- MERCHANDISE INVENTORY TRANSFERRED TO NEW BUSINESS	40-2
TRADING STAMPS - SALES AND REDEMPTION OF	44-3
TRANSFER STATIONS	29-4
TRANSFEREE LIABILITY	34-12
TRANSIENT SELLERS	34-8
TRANSPORTATION OR DELIVERY CHARGES
DELIVERY CHARGES	38-2
SHIPMENTS FROM OUTSIDE NORTH CAROLINA	38-1
SHIPMENTS FROM WITHIN NORTH CAROLINA	38-1
TYPESETTING	7-10
TYPEWRITERS PURCHASED BY PRINTERS	7-8

UNDERTAKERS	22-1
UNIFORM RENTALS	33-10
UNIFORMS FOR EMPLOYEES	59-1 E.2.
UNITED STATES GOVERNMENT OR AGENCIES THEREOF
BANK CARDS, CREDIT CARDS - VISA I.M.P.A.C., ETC.	37-1 D.
BUSINESSES IN FEDERAL AREAS	37-2
CHEROKEE INDIAN RESERVATION	37-9
CONTRACTORS FOR THE FEDERAL GOVERNMENT	37-3
DONATIONS OF TANGIBLE PERSONAL PROPERTY TO THE FEDERAL GOVERNMENT	37-10
ELECTRICITY SOLD TO	59-4F.27.
FEDERAL CREDIT UNIONS AND THE FARM CREDIT SYSTEM	37-4
FEDERAL SAVINGS & LOAN ASSOCIATIONS, NATIONAL BANKS, ETC.	37-5
GOVERNMENT AGRICULTURAL OFFICES	37-6
POSTAL EMPLOYEES' ASSOCIATION	37-8
RESERVE OFFICERS' UNIFORMS	37-7
SALES TO U.S. GOVERNMENT OR AGENCIES THEREOF	37-1
UPHOLSTERING	41-7
USE TAX	1-1 A. 7., 1-2D, 1-4 A. 8.
USE TAX LIABILITY OF MANUFACTURERS	57-4
USED FURNITURE	30-3
USED OR SECONDHAND PROPERTY	40-5
USED PARTS REMOVED FROM JUNKED PROPERTY - SALES OF	40-6
USED PROPERTY SOLD FOR REPAIR CHARGES	40-7
USED TIRES	26-1
USERS OR CONSUMERS USE TAX REGISTRATION	1-3 B.
UTILITIES - ELECTRIC POWER COMPANIES	59-4
UTILITIES - TELEPHONE AND TELEGRAPH COMPANIES	21-1
UTILITIES AND MUNICIPALITIES SALES TAX	1-1, 39-1, 59-4
UTILITY COMPANIES – REFUNDS TO	50-6

VACCINES, MEDICATIONS, REMEDIES & FEED FOR ANIMALS	10-2
VENDING MACHINE SALES	19-9
VENDOR'S RECORDS	1-7, 45-1
VENTILATORS	8-16
VETERINARIANS
PURCHASES OF MEDICINES, DRUGS, SUPPLIES, ETC.	16-1, 16-3
RECORDS REQUIRED FOR PRESCRIPTION SALES	16-2
SALES OF MEDICINES AND DRUGS ON PRESCRIPTION	16-2
VIDEO PROGRAMMING SERVICE	1-1B, 20-1, 27-6
VIDEOTAPE CASSETTES, ETC. - SALE, LEASE OR RENTAL OF	20-5

WALKING CANES AND INVALID WALKERS	13-2
WAREHOUSEMEN
MOVING AND PACKING MATERIALS	30-2
SALES OF SECONDHAND FURNITURE	30-3
SALES TO SATISFY LIENS	30-4
WAREHOUSEMEN SERVICES	30-1
WARRANTIES - AFTER-WARRANTY ADJUSTMENTS AND RECALLS	41-1
WATCH, CLOCK AND JEWELRY REPAIRMEN	25-3
WATER PURIFICATION EQUIPMENT AND CHEMICALS	58-22
WATER PURIFICATION PLANTS	59-15
WATER SOFTENERS - LAUNDRIES	33-4
WATER TREATMENT SYSTEMS AND SERVICES	34-16
WEED KILLERS - HERBICIDES	10-3, 10-6
WEIGH HOPPERS	31-4, 59-2 A.
WELDING RODS	58-18
WHITE GOODS DISPOSAL TAX
DIRECT PAY PERMITS	29-1E
EXAMPLES OF WHITE GOODS ITEMS AND ITEMS NOT WHITE GOODS	29-1B
GENERAL PROVISIONS OF THE WHITE GOODS DISPOSAL TAX	1-1 E., 29-1A
REFUNDS OF WHITE GOODS DISPOSAL TAX	29-1C
REPAIR PARTS AND COMPONENTS OF WHITE GOODS	29-1F
WHITE GOODS INSTALLED IN MANUFACTURED HOMES, BOATS, ETC.	29-1D
WHOLESALE SALE DEFINED	1-2 E.
WOOD PRODUCTS MANUFACTURERS	59-18
WORTHLESS ACCOUNTS (BAD DEBTS)	45-4
WRAPPING MATERIALS	6-1

YARD SALES - SALES OF HOUSEHOLD GOODS

34-4