<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <title>Rule 64:06 SALES TAX</title> <META NAME="Keywords" Content="Administrative Rules 64:06"> <META NAME="Description" Content="Administrative Rules 64:06 SALES TAX"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><b>ARTICLE 64:06</b></p> <p align=center><b>SALES TAX</b></p> <p>Chapter</p> <p><a href="DisplayRule.aspx?Rule=64:06:01">64:06:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administration of program.</p> <p><a href="DisplayRule.aspx?Rule=64:06:02">64:06:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services -- Interpretive rules.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03">64:06:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products -- Interpretive rules.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b> Gross receipts of collection agencies are subject to state sales tax. Secretary of Revenue Declaratory Ruling No. 78-5.</p> </div> </body> </html>