CHAPTER 64:06:03

 

PRODUCTS -- INTERPRETIVE RULES

Section

64:06:03:00                                Definitions.

64:06:03:01                                Agricultural products.

64:06:03:02 and 64:06:03:03  Repealed.

64:06:03:04                                Alcoholic beverages.

64:06:03:05                                Repealed.

64:06:03:06                                Articles made to order.

64:06:03:07 and 64:06:03:08  Repealed.

64:06:03:09                                Containers.

64:06:03:10                                Repealed.

64:06:03:11                                REA and RTA cooperatives.

64:06:03:12                                Stock used for demonstration or personal use.

64:06:03:13                                Electric energy and natural or artificial gas.

64:06:03:14                                Repealed.

64:06:03:15                                Farm machinery.

64:06:03:16 and 64:06:03:17  Repealed.

64:06:03:18                                Furs and furriers.

64:06:03:19                                Irrigation equipment.

64:06:03:20                                Ice.

64:06:03:21                                Labels and name plates.

64:06:03:22                                Dressed meat.

64:06:03:22.01                           Household pets.

64:06:03:23                                Machinery and fixtures sold to manufacturers and other businesses.

64:06:03:23.01                           Determination of age of tangible personal property.

64:06:03:24                                Items consumed in a manufacturing process.

64:06:03:25                                Component parts of manufactured items.

64:06:03:26                                Meals.

64:06:03:27                                Memorial dealers.

64:06:03:28                                Mining companies.

64:06:03:29 to 64:06:03:31         Repealed.

64:06:03:32                                Newsprint and printing supplies.

64:06:03:33                                Publications and inserts.

64:06:03:34                                Repealed.

64:06:03:35                                Premiums and gifts.

64:06:03:36                                Vendors of property used for premiums, advertising, and prizes.

64:06:03:37                                Railway dining cars -- Airline dining.

64:06:03:38                                School lunches.

64:06:03:39                                Secondhand stores.

64:06:03:40                                Repealed.

64:06:03:41                                Vending machines.

64:06:03:41.01                           Municipal sales tax rate on vending machines.

64:06:03:42                                Repealed.

64:06:03:43                                Water and gravel haulers.

64:06:03:44                                Automotive wholesalers and jobbers -- Retail sales.

64:06:03:45                                Automotive wholesalers and jobbers -- Wholesale sales.

64:06:03:46                                Wholesale houses.

64:06:03:47                                Repealed.

64:06:03:48                                Mounted agricultural equipment.

64:06:03:49                                Pesticides and fertilizer.

64:06:03:50 and 64:06:03:51  Repealed.

64:06:03:52                                Restaurant supplies.

64:06:03:53                                Off-road vehicles.

64:06:03:54                                Repealed.

64:06:03:55                                Newspapers subject to sales tax and use tax.

64:06:03:56                                Maintenance items are not replacement parts -- Definition of maintenance items.

64:06:03:57                                Drugs -- Definition.

64:06:03:58                                Durable medical equipment -- Definition.

64:06:03:59                                Mobility enhancing equipment -- Definition.

64:06:03:60                                Prosthetic device -- Definition.

64:06:03:61                                Prescriptions-- Definition.

64:06:03:62                                Medical device -- Component, part, or accessory.

64:06:03:63                                Permanent foundation -- Definition.