Chapter 5. DEPARTMENT OF REVENUE - TRANSACTION PRIVILEGE AND USE TAX SECTION

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-181 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-182 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-104 effective August 9, 1993 (Supp. 93-3).

Historical Note Amended effective November 7, 1978 (Supp. 78-6). Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-111 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-110 effective August 9, 1993 (Supp. 93-3).

A. Gross receipts from the sale of tangible personal property to the state or its political subdivisions are taxable unless otherwise exempt. Gross receipts from the sale of tangible personal property to the Federal Government or its departments and agencies are taxable at the ra…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Amended effective November 7, 1978 (Supp. 78-6). Renumbered to R15-5-101 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3). Editor’s Note: The information about casual sales that formerly was contained in R15-5-1812, and which is referenced in subsection R15-5-151(C)(1), now appears in R15-5-2001.

Historical Note Renumbered to R15-5-2011 effective October 14, 1993 (Supp. 93-4).

Historical Note Amended subsections (A) and (B) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-170 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-105 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-103 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-132 effective August 9, 1993 (Supp. 93-3).

Historical Note Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended subsection (B), paragraph (1) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-156 effective August 9, 1993 (Supp. 93-3).

A. Gross receipts from the sale of tangible personal property to nonprofit churches, schools, and other nonprofit organizations are subject to tax unless otherwise exempt. B. Gross receipts from the sale of tangible personal property by a charitable nonprofit organization, recogn…

Historical Note Renumbered to R15-5-133 effective August 9, 1993 (Supp. 93-3).

Historical Note Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended subsection (B) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-183 effective August 9, 1993 (Supp. 93-3).

Historical Note Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended paragraphs (9) and (10) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-120 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-180 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-134 effective August 9, 1993 (Supp. 93-3).

A. Gross receipts from the sale of tangible personal property to qualifying hospitals, qualifying health care organizations, rehabilitation programs for mentally or physically handicapped persons, and qualifying community health centers are exempt from tax if such purchases are e…

Historical Note Renumbered to R15-5-121 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Former Section R15-5-1832 repealed, new Section R15-5-1832 adopted effective September 3, 1978 (Supp. 78-6). Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Former Section R15-5-1833 repealed, new Section R15-5-1833 adopted effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-136 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-112 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-150 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 15, 1993 (Supp. 93-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-129 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-122 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Renumbered to R15-5-3004 effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).