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January, 2017
(Revised)
1 RULES
OF
DEPARTMENT OF REVENUE
CHAPTER
1320
-05-01 STATE SALES AND USE TAX RULES
TABLE OF CONTENTS
1320-05-01-.01
Auctioneers
-Agents
-Factors
1320-05-01-.55
Sales to the State
1320-05-01-.02
Taken in Trade or “Trade
-ins”
1320-05-01-.56
Repealed
1320-05-01-.03
Automobiles, Motor vehicles, Trailers, Motor
1320-05-01-.57
Trustees, Receivers, Executors and
Vehicle Trailer Dealers
Administrators
1320-05-01-.04
Adjustments, Replacements and warranties
1320-05-01-.58
Sales to the United States
1320-05-01-.05
Automobile Refinishers and Painters
1320-05-01-.59
Repealed
1320-05-01-.06
Artists and Art Dealers
1320-05-01-.60
Repealed
1320-05-01-.07
Contractors, Lump Sum and Cost
-Plus
1320-05-01-.61
Undertakers and Funeral Directors
1320-05-01-.08
Cont
ractor
-Dealers
1320-05-01-.62
Sales for Resale
1320-05-01-.09
Casual and Isolated Sales
1320-05-01-.63
Registration Certificates
1320-05-01-.10
Repealed
1320-05-01-.64
Repealed
1320-05-01-.11
Containers, Wrapping and Packing
1320-05-01-.65
Manufacture
rs and Painters
Materials and Related Products
1320-05-01-.66
Repealed
1320-05-01-.12
Repealed
1320-05-01-.67
Printing Industry
1320-05-01-.13
Repealed
1320-05-01-.68
Resale Certificate
1320-05-01-.14
Repealed
1320-05-01-.69
Repealed
1320-05-01-.15
Energy Fuel and Water
1320-05-01-.70
Hotels and Apartment Houses
1320-05-01-.16
Repealed
1320-05-01-.71
Repealed
1320-05-01-.17
Dentists
1320-05-01-.72
Service Stations
1320-05-01-.18
Sales to Employees
1320-05-01-.73
Repealed
1320-05-01-.19
Repealed
1320-05-01-.74
Taxpayer™s Reports
1320-05-01-.20
Repealed
1320-05-01-.75
Lay-away and Will
-Call Sales
1320-05-01-.21
Furniture and Storage Warehousemen
1320-05-01-.76
Tips, Gratuities and Service Charges
1320-05-01-.22
Florists and Nurserymen
1320-05-01-.77
Repealed
1320-05-01-.23
Federal Excise Taxes, When Deductible
1320-05-01-.78
Exemption Certificate
1320-05-01-.24
Finance Corporation
1320-05-01-.79
Refunds of, or Credit for Overpayment of
1320-05-01-.25
Finance Charges
Sales or Use Tax
1320-05-01-.26
Hospitals and Sanitariums
1320-05-01-.80
Records of Dealers, Preservation of
1320-05-01-.27
Installation Sales
1320-05-01-.81
Dairies
1320-05-01-.28
Installment and Credit Sales
1320-05-01-.82
Administration of Oaths
1320-05-01-.29
Nonresident
Purchases
1320-05-01-.83
Repealed
1320-05-01-.30
Repealed
1320-05-01-.84
Repealed
1320-05-01-.31
Jewelry Shops
1320-05-01-.85
Common Carriers
1320-05-01-.32
Lease or Rental
1320-05-01-.86
Cross Ties, Bridge Timbers, etc.
1320-05-01-.33
Leased Depa
rtments
1320-05-01-.87
Repealed
1320-05-01-.34
Meals Furnished to the Public
1320-05-01-.88
Repealed
1320-05-01-.35
Meals Served by Transportation Facilities
1320-05-01-.89
Extension
of Time
1320-05-01-.36
Boarding Institutions
1320-05-01-.90
Billing o
f Sales and Use Tax Other State
1320-05-01-.37
Repealed
1320-05-01-.91
Credit for Sales or Use Tax Paid Other
1320-05-01-.38
Repealed
States
1320-05-01-.39
Stone and Monument Dealers
1320-05-01-.92
Repealed
1320-05-01-.40
Manufacturers and Produc
ers
1320-05-01-.93
Repealed
1320-05-01-.41
“Made to Order” Sales
1320-05-01-.94
Repealed
1320-05-01-.42
Oxygen, Acetylene, Hydrogen and Liquified
1320-05-01-.95
Use of Property Upon Which No Sales or
Petroleum
Use Tax Has Been Paid
1320-05-01-.43 Barber and Beauty Shop Operators
1320-05-01-.96
Personal Property Sold by Dealers to Other
1320-05-01-.44
Optometrists, Opticians and Oculists
Vendors, Where Delivery is Made for Use
1320-05-01-.45
Repealed
and Consumption
1320-05-01-.46
Exempt Pe
riodicals
1320-05-01-.97
Definitions
1320-05-01-.47
Physicians and Surgeons
1320-05-01-.98
Repealed
1320-05-01-.48
Photographs, Photostats, Blue Prints, etc
1320-05-01-.99
Advertising, Advertising Agencies, etc.
1320-05-01-.49
Premiums, Gifts and Tradin
g Stamps
1320-05-01-.100
Alcoholic Beverages and Beer
1320-05-01-.50
Returned Merchandise, Credits and
1320-05-01-.101
Contractors
– Use of Tangible Personal
Allowances
Propert
y Upon Which No Sales or Use Tax
1320-05-01-.51
Religious, Charitable, E
ducational and
Has Been Paid
Other Non
-Profit Institutions
1320-05-01-.102
Electric Generating Plants and
1320-05-01-.52
Repossessions
Transmission Systems
1320-05-01-.53
Laundries and Dry Cleaners
1320-05-01-.103
Fabrication or Processing of Tan
gible
1320-05-01-.54
Repair Service
Personal Property to be Applied to or
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