Sales and Use Tax Technical Bulletins

Alphabetical Index

(Excludes 2009, 2010, 2011, 2012 and 2013 Legislative Changes)


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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

-A-

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

-B-

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

-C-

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

-D-

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

-E-

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

-F-

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

-G-

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

-H-

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

-I-

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

-J-

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

-L-

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

-M-

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

-N-

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

-O-

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

-P-

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

-Q-

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

-R-

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

-S-

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

-T-

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

-U-

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

-V-

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

-W-

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

-Y-

YARD SALES - SALES OF HOUSEHOLD GOODS 34-4