Chapter 1320-04-05 - Business Tax Rules and Regulations

  1. § 1320-04-05-.01 - ACCOMMODATION SALES AND OTHER SIMILAR TRANSACTIONS
  2. § 1320-04-05-.02 - BROKERS
  3. § 1320-04-05-.03 - BUSINESS TAX-NATURE AND APPLICATION
  4. § 1320-04-05-.04 - REPEALED
  5. § 1320-04-05-.05 - CASUAL AND ISOLATED SALES
  6. § 1320-04-05-.06 - CEMETERIES AND MEMORIAL GARDENS
  7. § 1320-04-05-.07 - COMMISSION AGENTS AND FACTORS
  8. § 1320-04-05-.08 - COMPUTATION OF TAX
  9. § 1320-04-05-.09 - CONSTRUCTION CONTRACTORS AND EXTERMINATORS
  10. § 1320-04-05-.10 - CONTAINERS, WRAPPING AND PACKAGING-MATERIALS AND RELATED PRODUCTS
  11. § 1320-04-05-.11 - REPEALED
  12. § 1320-04-05-.12 - DEDUCTIONS FROM GROSS SALES
  13. § 1320-04-05-.13 - DEFINITIONS - GENERAL
  14. § 1320-04-05-.14 - DISTRIBUTION FROM OWN WAREHOUSE OR OTHER CENTRAL LOCATION
  15. § 1320-04-05-.15 - DOMINANT BUSINESS ACTIVITY DEFINED FOR CLASSIFICATION PURPOSES
  16. § 1320-04-05-.16 - EXCLUSIONS
  17. § 1320-04-05-.17 - FOOD
  18. § 1320-04-05-.18 - FREIGHT AND DELIVERY CHARGES
  19. § 1320-04-05-.19 - FUNERAL DIRECTORS
  20. § 1320-04-05-.20 - HOSPITALS, CONVALESCENT, AND REST HOMES, ETC
  21. § 1320-04-05-.21 - INSTALLATION SALES
  22. § 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES
  23. § 1320-04-05-.23 - LAY-AWAY SALES
  24. § 1320-04-05-.24 - LEASE OR RENTAL
  25. § 1320-04-05-.25 - LEASED DEPARTMENTS
  26. § 1320-04-05-.26 - LIVESTOCK, POULTRY, AND OTHER FARM PRODUCTS
  27. § 1320-04-05-.27 - LOCAL ADOPTION OF BUSINESS TAX
  28. § 1320-04-05-.28 - LOCATIONS AND OUTLETS - OPERATIONS IN OTHER LOCALITIES
  29. § 1320-04-05-.29 - MANUFACTURERS AND PROCESSORS
  30. § 1320-04-05-.30 - TAX DUE DATE-DELINQUENCY-TAX PERIODS
  31. § 1320-04-05-.31 - MOTOR VEHICLE, TRAINER, AND/OR SIMILAR RENTALS
  32. § 1320-04-05-.32 - NONPROFIT MEMBER ORGANIZATIONS
  33. § 1320-04-05-.33 - NON-RESIDENT PURCHASES
  34. § 1320-04-05-.34 - PATRONAGE DIVIDENDS OF COOPERATIVE ASSOCIATIONS
  35. § 1320-04-05-.35 - PERSON-DEFINED
  36. § 1320-04-05-.36 - PERSONS EXEMPT FROM BUSINESS TAX
  37. § 1320-04-05-.37 - REPEALED
  38. § 1320-04-05-.38 - PUBLIC WAREHOUSING AND STORAGE
  39. § 1320-04-05-.39 - PUBLISHERS OR PRINTERS OF NEWSPAPERS AND OTHER PERIODICALS
  40. § 1320-04-05-.40 - RADIO AND TELEVISION STATIONS
  41. § 1320-04-05-.41 - REAL ESTATE SALES AND RENTALS
  42. § 1320-04-05-.42 - RECORDS - PRESERVATION OF
  43. § 1320-04-05-.43 - REPAIR SERVICES
  44. § 1320-04-05-.44 - REPOSSESSIONS
  45. § 1320-04-05-.45 - RETURNED MERCHANDISE AND ALLOWANCES
  46. § 1320-04-05-.46 - SALES BY OUT-OF-STATE VENDOR
  47. § 1320-04-05-.47 - SALES FOR RESALE
  48. § 1320-04-05-.48 - SALES OF SERVICES AND TANGIBLE PERSONAL PROPERTY
  49. § 1320-04-05-.49 - SALES TO EMPLOYEES
  50. § 1320-04-05-.50 - SALES TO USERS EXEMPT FROM PAYING OTHER TAXES
  51. § 1320-04-05-.51 - SPECULATIVE BUILDERS
  52. § 1320-04-05-.52 - REPEALED
  53. § 1320-04-05-.53 - TAXPAYERS' RETURNS AND RECORDS
  54. § 1320-04-05-.54 - TRADE-INS
  55. § 1320-04-05-.55 - TRADING STAMPS
  56. § 1320-04-05-.56 - TRAILER PARKS OR CAMPS
  57. § 1320-04-05-.57 - TRANSFER OF LICENSE
  58. § 1320-04-05-.58 - TRANSPORTATION COMPANIES
  59. § 1320-04-05-.59 - VENDING MACHINES
  60. § 1320-04-05-.60 - REPEALED
  61. § 1320-04-05-.61 - ANTIQUE MALLS, FLEA MARKETS, CRAFT SHOWS, ANTIQUE SHOWS, GUN SHOWS AND AUTO SHOWS

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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