SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Sales and Use Tax Index

 

SALES, USE, ACCOMMODATIONS, AND CASUAL
EXCISE TAXES

Accommodations Tax:  

Accommodations Tax Funds-Allocation

RR98-22

Additional Guest Charges- Hotel Charges for Services and Package Deals

RR14-5

 

 

RR98-21

 

RR97-3

 

 

Housekeeping and Similar Service Charges to Property Owner

PLR10-1

 

Hurricane Insurance

RR05-6

Amendment May 1990 

IL90-10

Exchange Agreements-Membership Accommodations and Timeshares

RR98-5

 

RR97-22

Golf Packages

RR98-21

 

RR88-2

Government, Nonprofit, Federal Credit Union, and Red Cross Employees and Diplomats

RR13-2

 

 

RR09-2

 

RR04-1

 

Hurricane Rental Insurance

RR14-7

 

Notification of Dropped Rental Listings to DOR by Agent, Broker, or Listing Service

IL11-19

Recreational Vehicle Parking  

PLR93-2

Residential Retirement Communities-Unit Rental to Family and Friends

RR09-7

Telephone Call and Movie Charges

RR98-21

 

RR89-17

Travel Points Program/Sale and Redemption

PLR90-8

Vacation Homes, Second Homes & Places of Abode

RR04-12

Valet Services

RR91-3

 

IL89-25

Age 85 and Older Purchases – Tax Rates

RR08-5

Aircraft:  

Aviation Gasoline/State Aviation Fund  

RR05-3

 

 

RR97-12

Flight Instruction/Rentals

PLR89-18

Gasoline and Repair Parts Sold  

PLR89-18

Parts Sold in SC & Delivery Outside SC

PLR88-23

Artists and Craftsmen-Defined   

TAM89-1

Bad Debts

 

Deduction by Retailers

RR13-4

 

Exclusion

RAB02-1

RAB00-7

Bags Used in Shipping Goods in Process

PRO00-2

Battery Chargers for Golf Carts  

PLR97-1

Boats, Motors, and Boat Trailers:   

Dockage and Storage Rental

TAM90-5

Tax Rate/Maximum Tax  

RR08-7

 

 

RR92-12

Cash Discounts Allowed and Taken-Gross Proceeds of Sales  

PLR89-8

Casual Excise Tax-Collection  

RR08-8

 

RR04-13

 

RR95-12

Outboard Motors

RR92-2

Transfers Subject To  

RR92-10

Vehicles Declared a Loss by an Insurance Company

RR93-13

Catawba Indian Claims Settlement Act  

RR98-18

Cherokee County School District 1 Bond Act  

RR09-9

RR96-9

IL96-13

IL94-29

City and County Cable Franchise Fees  

RR97-10

City and County Tourism and Restaurant Fees/Other Taxes  

RR97-20

RR96-8

Coast Guard Auxiliary National Board-Exemption  

PLR88-18

Coin-Operated Laundromats-Cleaning Supply Sales/Wash & Fold Services

RR88-7

Communications: 

900/976 Telephone Service

RR06-8

 

RR04-15

Answering Service

RR06-8

 

RR04-15

Cable Television Services

RR06-8

 

RR04-15

Clearing House Telephone Receivables

PLR88-15

 

Cloud and Storage Services

PLR14-2

Communication Towers

PLR05-4

 

PRO00-5

Computer Access Time/Database

PLR89-21

Data Processing - Electronic Patient Statements and Claims

PLR04-1

 

 

 - Monthly Charges for Use of Patient / Practice Software and billing Service

PLR12-2

Early Termination Fee

PLR06-2

Electronic Document Formatting and Filing of Personal Documents

PLR07-6

Electronic Filing of Tax Returns

RR91-20

E-Mail Service

RR06-8

 

RR04-15

Fax Transmission Services

RR06-8

 

RR04-15

Federal Government Sales  

IL89-10

Federal National Mortgage Association – Online Service Information

PLR07-5

Healthcare Communications Network

PLR07-2

Internet Access-Moratorium

IL04-27

 

RIB02-3

 

IL99-9

 

IL98-25

Internet Customer DSL Access Service

PLR03-2

 

Loyalty Points Programs – Cellular Telephone Provider

PLR11-5

Online Information Services

RR06-8

 

RR04-15

Online Software Services

PLR10-2

Online Subscription Services

PLR10-2

Paging Services

RR06-8

 

RR04-15

Prepaid Wireless Calling Arrangements

RR06-8

 

RR04-15

Satellite Programming Services

RR06-8

 

RR04-15

Security Systems

PLR97-5

 

PLR97-4

 

TAM95-1

Services Specifically Listed As Taxable or Nontaxable

RR06-8

 

RR04-15

 

RR89-14

 

IL89-28

Teleconferencing Services

RR06-8

 

RR04-15

Telecopying Services

PLR90-4

Telephone Calling Cards (See Telephone Calling Cards)

Telephone Services

RR06-8

 

RR04-15

Universal Service Fund Surcharge Billed by Telephone Companies

RR03-1

Computer Software:  

 

Broadcasting Software for Radio and TV Stations and Cable

PLR12-1

Electronic Delivery  

RR12-1

 

 

RR96-3

Maintenance

RR93-4

 

Overview and Questions and Answers

RR03-5

 

Software, Hardware and Maintenance Contracts

PLR89-6

Software and Software Maintenance Contracts

RR11-2

 

 

RR05-13

Construction Equipment Brought Into SC  

RR89-11

Containers-Sale of Bags and Cartons  

PLR88-20

Contractors: 

Direct Pay Certificates

TAM89-10

Equipment Subject to Use Tax (Out of State)

RR89-11

Manufacturer/Contractor-Railing System 

PLR94-10

Manufacturers and Construction Contractors

RR94-2

 

RR92-11

Real Property Construction and Sale of Tangible Property - Communication Towers/Buildings

PLR05-4

Use Tax Liability

RR89-16

Copies:

Legislative Agencies-Exemption

IL94-21

 

RR94-1

 

IL93-28

Medical Records

PLR05-2

Medical Records by Professionals

RR04-5

Coupons and Discount Cards   

RR99-9

 

PLR99-4

 

RR98-15

Credit for Tax Paid to Other States:  

RR06-4

RAB02-2

IL98-18

IL95-9

IL93-26

IL92-1

IL90-9

IL89-13

PLR88-6

IL88-16

Credits or Refunds of Sales/Use Tax-SC Lessor  

RR89-9

Delivery-Drop Shipments by Manufacturers

RR98-8

PLR88-2

Dental Prosthetic Devices (See Prosthetic Devices)  

Depreciable Assets - Exemption for Sale of Entire Business

RAB01-1

IL89-23

Direct Pay Certificates

TAM89-10

Discount Card Program

PLR98-3

Electricity:  

Air Force Base Use for Residential Purposes

RR89-5

Apartment Complex Use  

RR92-4

Manufacturers Use in the Manufacturing Process  

PLR90-14

Net Metering Electric Plans

RR10-10

Residential Area Lights  

TAM87-5

Sales to the Federal Government

IL89-10

Exemption  - Sales and Use Tax  

PLR87-1

 

Certain Injectable Medications and Injectable Biologics

IL13-9

 

Datacenter Computers, Computer Equipment,  Computer Hardware and Software, and Electricity

RR13-5

Factory-Fabricated Homes:

Homes Built on Permanent Chassis

RAB00-02

Modular Homes

TAM91-2

Farm Equipment/Materials:   

Commercial Housing of Poultry and Livestock

RR95-11

Genetically Enhanced Tree Seedlings

PLR08-3

Horse Feed

PLR99-1

Purchase by State Agency

PLR89-16

Trailers (Flatbed and Stock)

RR99-3

Wood Chips Used in Poultry Houses

IL95-1

Farm, Grove, Vineyard and Garden Products-Exemption 

TAM88-20

Farms Sales-Grass Sod Exemption   

TAM88-4

Federal Employee Credit Cards 

RR13-2

 

RR09-1

RAB02-3

RR99-8

RR96-7

IL94-6

IL91-11

RR88-8

IL88-11

Federal Excise Taxes-Luxury Items   

IL91-7

Tires and Fuels

TAM88-14

Federal Government:  

Army Watercraft Program 

PLR90-12

Construction Contracts

RR04-9

FEMA and Red Cross Financial Assistance - Hurricane Katrina

RR05-15

 

TRR05-15

Indirect and Direct Sales to  

PLR89-11

Instrumentality:

 

American Red Cross 

IL89-34

 

Federal Reserve Bank  

PLR90-1

Non-Appropriated Funds Instrumentalities

PLR88-3

RAMP Program

PLR89-11

SC Research Authority Purchases

TAM87-11

Sales of Electricity and Communications to  

IL89-10

Savannah River Site-Security Services  

PLR94-2

Single Member Limited Liability Company Contract

PRO00-1

US Mint Constitution Coins Consignment and Sales

PLR88-4

Westinghouse Savannah River Company Sales 

PLR92-3

Federal Coupons & Vouchers

Car Assistance Rebate System

RR09-11

Television Converter Boxes

RR08-4

Fisherman-Sale of Oysters   

PLR93-4

Food (See Also Meals):   

Exemption for Unprepared food – November 1, 2007

TRR07-4

Regulation Approved July 25, 2008

IL08-16

Temporary Tax Rate Reduction:

 

Age 85 and Older Purchases/Local Rate

RAB00-8

 

Questions and Answers

RAB00-9

 

Rate Change October 1, 2006 – Unprepared Food

RR07-4

 

 

TRR07-4

 

 

RR06-5

 

 

TRR06-5

 

Rate Change July 1, 2001 – Certain Foods

RPB01-4

 

 

TRPB01-4

Food Stamps and WIC Vouchers   

IL89-8

Foreign Diplomats-Tax Exemption Card 

RR13-2

 

IL03-25

IL03-2

IL98-8

IL90-3

IL89-27

Freight and Installation Charges   

TAM89-9

Freight Charges  

PLR90-9

Fuel:  

Excise Tax/Include in Gross Proceeds  

TAM88-14

Surcharge Added to Sales Price/Include in Gross Proceeds

RR05-1

Used for Roasting of Coffee Beans-Exemption

TAM88-6

Used in Tugs-Sales Tax  

PLR88-10

Gas Cylinder – Annual Separate Charge

PLR08-1

Gifts - Multistate Transactions

RR03-3

Gross Proceeds of Sales – “Loyalty Points” Exchanged for Products or Discounts

PLR11-5

Internal Revenue Code Section 338(h)(10) Election – Tax Consequences

RR09-4

Job Corps Centers Contractors-Exemption  

PLR87-1

Late Fee/Finance Charges

RR09-6

RR98-4

Laundering Supplies and Equipment-Linen and Uniform Rental Co.  

RR89-1

Layaway Sales, Fees and Partial Payment Sales

PLR11-4

Lease:  

Cancellation Fees 

PLR88-5

 

Damages/Amounts Received After Breach of Lease or Lease Default

PLR12-3

Lease or Rental of Tangible Personal Property  

RR91-9

 

 

 

Sale/Leaseback-Financing Arrangement

PLR99-2

 

PLR90-13

Library Books-Printed Form or Alternative Form

RR94-11

Limited Liability Company - Transfer of Property To

PRO00-4

Local Taxes Collected by DOR: 

Capital Projects Tax-Chester County

RIB00-9

 

Counties Imposing/Types of Taxes Imposed and Exemptions (Chart)

IL14-5

 

 

IL14-1

 

 

IL13-3

 

 

IL13-1

 

 

IL12-15

 

IL12-9

 

 

IL12-5

 

 

IL12-2

 

 

IL12-1

 

 

IL11-18

 

 

IL11-1

 

 

IL09-23

 

IL09-8

 

IL09-2

 

IL08-26

 

IL08-19

 

IL07-4

 

IL07-1

 

IL06-16

 

IL06-9

 

IL05-15

 

IL05-1

 

IL04-9

 

IL03-26

 

IL03-7

 

RIB02-21

 

RIB02-2

 

RIB01-1

 

RIB00-16

 

IL99-11

 

IL99-8

 

IL98-15

Counties Imposing/Contractors Purchases of Building Materials

IL97-1

 

IL95-27

 

IL94-34

 

IL94-4

 

IL92-7

 

IL92-1

 

IL91-27

 

IL91-13

Credit for Local Taxes Paid in Another State  

IL91-5

 

IL91-4

Question and Answers

RR09-9

 

RR91-17

 

RR90-11

Retailers Required to Remit Tax when Delivering to Purchaser in Another County

RR09-9

 

RR05-16

Transportation Tax - Charleston County

IL03-10

Machine:

Chimney Stack 

PLR92-9

Computer Aided Design/Manufacturing System  

RR98-19

Gamma Irradiator

PLR90-3

Genetically Enhanced Tree Seedlings

PLR08-3

High Purity Water Treatment System 

PLR91-1

Local Area Network  

TAM94-3

Manufacturing and Processing Use (Tire Shredder) 

PLR87-3

Parts and Packaging Material  

PLR89-15

Pollution Control Machine  

PLR95-8

Sale/Leaseback

PLR92-10

Settling Basins  

RR89-7

Water Treatment Plants  

RR91-8

Wastewater Treatment Facility -Governmental Refund Application

RP05-1

Machine Exemption - Guidance and Examples

RR04-7

Regulation #117-302.5 Amended in 2006

IL06-3

Machine Shop Activities  

RR91-13

Machines-Grease and Oil Used in Manufacturing Machinery  

PLR94-7

Machines and Equipment Stored/Repaired in SC 

PLR94-1

PLR93-7

Material Handling Systems and Equipment Exemption  

RR13-3

 

RR97-6

Materials Used in Laboratory Testing

PRO00-3

Materials Used in Road Construction Contracts  

PLR94-3

Maximum Tax-(See Also Research and Development Machinery) 

All Terrain Vehicles & Legend Race Cars

RAB00-03

Barge

RR06-6

Boats, Motors and Boat Trailers

RR08-7

 

RR92-12

Fire Trucks and Fire Fighting Equipment

RR08-10

 

RR97-1

Garbage Truck 

TAM87-13

Horse/Cattle Trailers  

RR08-9

 

RR93-8

 

PLR89-10

Light Construction Equipment-Purchasers Certificate 

IL98-14

 

Tractors, Loaders, Etc.

TAM89-13

Low Speed Vehicles

RR10-6

Personal Watercraft

RR04-10

Meals-Dinner Attraction Entertainment Facility 

PLR92-5

Educational and Medical Institutions

RR93-9

Food Management and Services to Hospital and Private Business

PLR95-4

Food Service for Educational Institutions

PLR94-4

Hotel Restaurant Tour Program

PRO01-3

Nursing Care/Hospital Facilities  

PLR90-10

Sold to School Children

PLR94-6

Medicine/Supplies by Prescription-(See Also Prosthetic Devices or Veterinarian)  

Blood Glucose Meters

PLR95-6

 

Certain Injectable Medications and Injectable Biologics

IL14-4

 

 

IL13-9

Drug Infusion Therapies and Disposable Supplies

PRO01-4

Electrical Devices Sold by Prescription

PLR92-4

General Exemption Information

RR11-3

 

 

RR10-2

 

RR03-2

Radioactive Implant Seeds

PLR05-1

Radioactive Isotopes  

RR96-4

Sales by DHEC Central Pharmacy

PRO02-5

Sales of Prescription Drugs/Physician Administered

PLR93-5

Membership Fees and Late Fees-Video Rental Club  

RR90-6

Warehouse Store 

PLR92-11

Microfilm or Microfiche Copies   

RR89-21

Military:  

Autos Purchased by Nonresidents (See Motor Vehicles) 

Post Exchange-Sales and Rentals 

PLR89-12

Residential Electricity Purchase

RR89-5

Mobile Home Park- Real v Personal Property  

PLR97-6

Motion Picture Production Company Exemption

RR08-12

RR05-7

Motor Vehicles, Trailers, Semitrailer and Pole Trailers Sales:  

Motor Vehicles Sold to Nonresidents:

 

Alabama Residents

IL88-19

 

Arkansas Residents

IL90-1

 

Colorado Residents

IL89-7

 

 

IL89-4

 

Georgia Residents

IL89-5

 

North Carolina

IL89-32

 

North Dakota

IL89-6

 

Nebraska

IL90-13

Chart, Explanation and Worksheet  

IL13-8

 

 

IL13-4

 

 

IL05-13

 

IL03-6

 

IL98-17

 

IL95-8

 

IL93-30

 

IL93-25

 

IL92-26

 

IL91-30

 

IL90-8

Chart

IL92-10

 

IL91-30

 

IL91-23

 

IL90-32

 

IL90-26

Explanation

IL88-17

Nonresident Military Exemption:

 

Commissioned Officer Defined 

PLR90-2

 

Located in SC by Reason of Orders Defined

PLR90-11

 

Nonresident Tax Exempt Certificate-Accepted Dates

PLR89-9

 

 

General Requirements

IL88-8

Rentals of Motor Vehicles:

 

Rental Company Charges

RR93-1

 

Surcharge on Short Term Rentals

PLR07-1

Trailers, Semitrailers & Pole Trailers Sold to Nonresidents:

 

Chart, Explanation and Worksheet

IL05-13

 

 

IL03-6

 

 

IL98-17

 

 

IL95-8

 

 

IL93-30

 

 

IL93-25

 

 

IL92-26

 

 

IL91-30

 

 

IL90-7

 

Chart

IL92-10

 

 

IL91-30

 

 

IL91-23

 

 

IL90-32

 

 

IL90-26

 

Explanation

RR05-4

 

 

IL93-30

 

 

IL93-25

 

 

IL92-26

 

 

IL88-21

 

Farm Trailers

RR99-3

 

 

Utility Trailers

RR14-2

Travel Trailers Sold to Nonresidents

RR97-5

Vehicles Transferred in a Like-Kind Exchange Transaction

PRO02-2

Vehicles Declared a Loss by Insurance Company

RR93-13

Warranties (See Warranty, Maintenance, and Similar Service Contracts)

Natural, Propane, or LP Gas:

 

 

Monthly Fixed Charge Billed by Natural Gas Utility

RR12-2

 

Propane Gas Sold for Use in Outdoor Grill and Taxability of Propane Tank

PLR98-4

 

Recurring Change for Lease of Residential LP Gas Tank

PLR04-4

Newspaper Inserts - Digital Imaging Services 

PLR98-1

Newspapers/Publications  

PLR93-1

Nexus:  

Economic Presence (Use Tax)  

IL90-29

Nexus Creating Activities for Sales and Use Taxes-Survey Responses

RR14-4

 

 

RR07-3

Out-of-State Delivery-Transfer of Title 

PLR88-23

Out-of-State Furniture Dealers-SC Sales 

RR88-12

Out-of-State Retailers Sales to SC  

RR89-13

 

Filing Requirements Where Nexus is an Issue (Voluntary Filer) (See Income – Nexus)

 

Special Registration Program

RR89-12

 

 

IL89-15

Quill Corp. v. North Dakota Supreme Court Decision

IL92-19

Withdrawal of Advisory Opinions

RAB01-7

Nonprofit Organizations Exemption-Requirements and Categories

IL89-12

 

Fundraising Events

RR12-3

 

RR10-1

 

RR04-8

 

RAB01-2

 

RR98-16

Items for Resale Exempt

RP03-6

 

RP03-3

 

RPB01-7

 

RP89-5

 

IL89-35

Religious Foundation Events

PRO01-5

Sales by Nonprofit-Loss of Exemption When Benefit Inures to an Individual

RR09-8

Out-of-State Retailer - (See Nexus Also)

Use Tax Collection/Refund If Deliver Outside SC

RR91-12

Per Capita Income for Counties and State (See Income Section)

Photograph Prints to Professional Photographers via Internet – Wholesale Sale

PLR07-7

Prefabricated Structural Components

PLR91-6

Printed Materials - Sales Between Related Parties

PLR04-3

Printer-Catalogs Printed in SC/Delivery In and Out of SC

PLR88-21

Processing Facility - Produce Warehouse Use of Concentrate and Generator

PLR99-3

Procurement Cards

RAB00-6

Property-Transfers Pursuant to Corporate Formation

RR87-1

Property Management Services or Selling Tangible personal Property at Retail

PLR05-5

Prosthetic Devices:

Defined/Listing of Dental Prosthetic Devices

RR90-1

Dental (Tissue Regeneration Device)

PLR92-8

Dental-Code Section Amendment

IL89-11

Dental

RR88-9

Dental Labs

RR91-19

Electrical Devices Sold by Prescription

RR10-2

 

 

PLR92-4

General Exemption Information

RR03-2

Implants by Ophthalmologist

PLR04-5

Implant Treating Degenerative Spine Disease

PLR05-3

Medical Products-Artery Disease

RR98-9

Refund for Erroneously Paid Tax

IL90-2

Sale to Hospitals, Clinics, and Doctors

PLR88-22

Ventilator

PLR03-3

Publications-Construction Reports

TAM90-1

Publications and Subscriptions

RR89-22

Real vs. Personal Property-Communication Towers

PRO00-5

 

Grids for Antennae

PRO01-2

 

Wireless Communication Systems/Radio Signal in Building

PLR07-3

Rebate-Alternative Fuel Vehicles and Conversion Equipment

IL08-13

IL08-2

Energy Star Appliance Rebate Program

RR10-4

 

TRR10-4

Reciprocity (See Credit For Tax Paid to Other States)

Recodification of Sales and Use Tax (7/1/90)-Code Section Cross Reference

IL90-25

Refund of Sales/Use Tax:

Motor Vehicle Purchase

PLR88-16

Out-of-State Retailer/SC Purchaser-Use Tax Paid in Error

RR91-12

SC Lessor

RR89-9

Regulations:

Approved by General Assembly on June 26, 2009

IL09-11

Approved by General Assembly on June 4, 2008

IL08-10

Approved in 2006

IL06-3

 

Bulk Sales – Regulation Repealed

IL06-3

 

Interstate Commerce (Regulation #117-334)

IL06-15

 

Machine – Regulation #117-302.5

IL06-3

 

Manufactured/Modular Homes (Regulation #117-335)

IL06-15

 

Radio/TV Stations-Wired Music (Regulation #117-328)

IL06-15

 

Warranties (Regulation Repealed)

IL06-15

Reorganization of

RIB02-15

Repeal of

IL93-27

 

IL89-16

Retail Licenses and Partnerships (Effective February 23, 2007)

IL07-5

Returning Merchandise and Restocking Fees

IL08-3

Religious Publications

IL92-8

Rental of Tangible Personal Property (See Also Lease)

LP Gas Storage Tank (See Natural, Propane, or LP Gas)

Portable Toilet

RR09-5

 

RAB01-5

Resale Certificate- Responsibility of Seller

RP08-2

RP98-2

RP95-1

Research and Development Machinery – Percentage Use

RR08-3

Research and Development Machinery-Maximum Tax

PLR94-11

PLR93-6

RR87-8

IL90-31

Restaurants Purchase of Tangible Personal Property

RR95-6

RR92-3

Sales Tax Holidays (Annual “Back to School”):

 

Dates: 2014

IL14-10

 

 

 2013

IL13-13

 

 

 2012

IL12-7

 

 

 2011

IL11-11

 

 

 2010

IL10-6

 

 2009

IL09-9

 

 2008

IL08-11

 

 2007

IL07-12

 

 2006

IL06-14

 

 2005

IL05-18

 

 2004

IL04-10

List of Items

RR10-7

 

RR05-9

 

RAB02-4

 

RAB01-3

 

RAB00-04

Questions and Answers

RR10-8

 

RR05-10

 

RAB02-5

 

RAB01-4

 

RAB00-5

 

TRAB00-5

Sales Tax Holiday–Energy Efficient Products – Holiday Eliminated

IL09-10

Sales Tax Holiday–Handguns, Rifles, and Shotguns (2nd Amendment Holiday)

RR10-9

RR09-14

RR08-13

 

- Holiday Dates: 2010

IL10-6

Sales Tax Holiday-(One Time – Nov. 2006)

RR06-7

Security System (See Communications)

Service Charge – Mandatory “Standardized Service Charge” to Country Club Members

PLR11-2

Signs – Selling and Installing

PLR07-4

Software – Application Service Provider and Claims and Billing

PLR12-2

State Government-Sales To

RR92-15

State Tax Rate:

Unprepared Food

RR06-5

 

TRR06-5

Storage or Repair of Machines and Equipment in SC (See Machines)

Supplies Purchased for Management of Real Estate

PLR05-5

Telephone Calling Cards

RR04-4

RR97-23

Textbooks:

Learning Information Systems Software

PRO02-3

Printed Form or Alternative Form

RR94-11

Software

TAM90-6

Used in Institution of Higher Learning

PLR90-5

Transportation:

Factory-to-Customer

TAM89-9

Fuel Used in Tugs

PLR88-10

Use Tax:

General Questions & Answers

RR08-6

 

RR07-5

 

RR06-2

Liability of Contractor or Retailer

RR89-16

Temporary Storage (Exclusions from the Use Tax)

RR09-17

Vending Machine Sales of Tangible Personal Property

RR92-5

PLR06-1

Veterinarians:

Medicine Sold by Prescription

TAM88-23

Medicines and Insecticides

RAB01-10

Warranty, Maintenance, and Service Contracts:  

Auto Warranties

IL91-26

Optional Service Contract on Leased Vehicle

PLR08-2

Warranty, Maintenance, and Similar Service Contracts

RR11-1

 

 

RR06-9

 

 

RR05-12

 

RR93-6

Water Heater Repair Program – Residential

PLR09-1

Waste Disposal-Containers  

PLR88-20

 

Service

PLR04-2

Water/Wastewater Treatment Plants (See Machine)  

Withdrawal from Inventory – Wholesale Purchases

RR08-11

Withdrawal of Parts-Retailers Service of Auto Warranties  

IL91-26

 

 

 



 
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