DRS: SUT regulations

Sales & Use Tax Regulations
 
12-2-9, Request by a purchaser for a clearance certificate pertaining to taxes imposed by Chapter 219
12-407(2)(i) (F)-1, Photographic studio services
12-407(2)(i) (I)-1, Services to industrial, commercial or income producing real property
12-407(2)(i) (J)-1, Business analysis, business management, business management consulting and business public relations services - Amended Effective for sales on or after 7/1/99
12-407(2)(i) (M)-1, Repair services to motor vehicles
12-407(2)(i) (N)-1, Motor vehicle parking services
12-407(2)(i) (O)-1, Radio and television repair services
12-407(2)(i) (P)-1, Furniture reupholstering and repair services
12-407(2)(i) (Q)-1, Electrical and electronic repair services
12-407(2)(i) (R)-1, Lobbying or consulting services
12-407(2)(i) (S)-1, Sales agent services for selling tangible personal property
12-407(2)(i) (T)-1, Locksmith services
12-407(2)(i) (V)-1, Landscaping and horticulture services
12-407(2)(i) (W)-1, Window cleaning services
12-407(2)(i) (X)-1, Maintenance services
12-407(2)(i) (Y)-1, Janitorial services
12-407(2)(i) (Z)-1, Exterminating services
12-407(2)(i)(AA)-1, Swimming pool cleaning and maintenance services
12-407(2)(i)(BB)-1, Services to other than industrial, commercial or income-producing real property
12-407(2)(i)(DD)-1, Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty
12-408-1, Worthless accounts receivable
12-410(5)-1, Resale of services
12-411(14)-1, Resale of services excluded from use tax
12-412(18)-1, Materials, tools and fuel used directly in an industrial plant in the actual fabrication of finished products to be sold
12-412(34)-1, Machinery used directly in a manufacturing production process
12-412(63)-1, Farmer tax exemption permits
12-426-01, Resale certificates
12-426-02, Barbers, beauty shop operators, bootblacks, launderers and cleaners
12-426-03, Repairers and recondition of personal property - Repealed effective 3/5/03
12-426-04, Florists
12-426-05a, Funeral establishments
12-426-06, Circulating libraries
12-426-07, Watch and jewelry repairmen - Repealed effective 3/5/03
12-426-08, Shoe and hat repairmen - Repealed effective 3/5/03
12-426-12, Articles of children's clothing - Repealed effective 4/6/00
12-426-13, Medicines by prescription
12-426-14, Oxygen, blood, artificial devices and aids, crutches and wheelchairs
12-426-15, Charitable and religious organizations: Exemption certificates - Repealed effective 4/6/00
12-426-16a, Sales of or transfers of title to motor vehicles, snowmobiles, vessels and airplanes
12-426-17, Casual or isolated sales
12-426-18, Contractors and Subcontractors - as issued
12-426-19, Textile finishers and dyers
12-426-20, Printing and related industries
12-426-21, Taxes
12-426-22, Collection of use tax by out-of-state retailers
12-426-23, Records - Repealed effective 8/22/00 and replaced by 12-2-12
12-426-24, Annual tax returns for certain sellers
12-426-25, Leasing and rental of tangible personal property
12-426-27, Enumerated services
12-426-28a, Renewable energy systems and cogeneration systems - Repealed effective 4/6/00
12-426-29, Exemption of food products for human consumption; Taxability of meals sold by eating establishments or caterers
12-426-30, Clothing and footwear
12-430 (7)-1, Nonresident contractors
12-431(b)-1, Presumed total purchase price of motor vehicle purchased other than from motor vehicle dealer