<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><a name="_GoBack"></a><b>CHAPTER 64:06:03</b></p> <p align=center><b>&nbsp;</b></p> <p align=center><b>PRODUCTS -- INTERPRETIVE RULES</b></p> <p>Section</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:00">64:06:03:00</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definitions.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:01">64:06:03:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agricultural products.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:02">64:06:03:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:03">64:06:03:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:04">64:06:03:04</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alcoholic beverages.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:05">64:06:03:05</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:06">64:06:03:06</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Articles made to order.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:07">64:06:03:07</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:08">64:06:03:08</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:09">64:06:03:09</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Containers.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:10">64:06:03:10</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:11">64:06:03:11</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; REA and RTA cooperatives.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:12">64:06:03:12</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stock used for demonstration or personal use.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:13">64:06:03:13</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Electric energy and natural or artificial gas.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:14">64:06:03:14</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:15">64:06:03:15</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Farm machinery.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:16">64:06:03:16</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:17">64:06:03:17</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:18">64:06:03:18</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Furs and furriers.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:19">64:06:03:19</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Irrigation equipment.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:20">64:06:03:20</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ice.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:21">64:06:03:21</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labels and name plates.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:22">64:06:03:22</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dressed meat.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:22.01">64:06:03:22.01</a>&nbsp;&nbsp; Household pets.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:23">64:06:03:23</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Machinery and fixtures sold to manufacturers and other businesses.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:23.01">64:06:03:23.01</a>&nbsp;&nbsp; Determination of age of tangible personal property.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:24">64:06:03:24</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Items consumed in a manufacturing process.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:25">64:06:03:25</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Component parts of manufactured items.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:26">64:06:03:26</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Meals.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:27">64:06:03:27</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Memorial dealers.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:28">64:06:03:28</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mining companies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:29">64:06:03:29</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:30">64:06:03:30</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:31">64:06:03:31</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:32">64:06:03:32</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Newsprint and printing supplies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:33">64:06:03:33</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Publications and inserts.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:34">64:06:03:34</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:35">64:06:03:35</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums and gifts.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:36">64:06:03:36</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vendors of property used for premiums, advertising, and prizes.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:37">64:06:03:37</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Railway dining cars -- Airline dining.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:38">64:06:03:38</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School lunches.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:39">64:06:03:39</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Secondhand stores.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:40">64:06:03:40</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:41">64:06:03:41</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vending machines.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:41.01">64:06:03:41.01</a>&nbsp;&nbsp; Municipal sales tax rate on vending machines.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:42">64:06:03:42</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:43">64:06:03:43</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water and gravel haulers.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:44">64:06:03:44</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Automotive wholesalers and jobbers -- Retail sales.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:45">64:06:03:45</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Automotive wholesalers and jobbers -- Wholesale sales.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:46">64:06:03:46</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Wholesale houses.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:47">64:06:03:47</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:48">64:06:03:48</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mounted agricultural equipment.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:49">64:06:03:49</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pesticides and fertilizer.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:50">64:06:03:50</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:51">64:06:03:51</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:52">64:06:03:52</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Restaurant supplies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:53">64:06:03:53</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Off-road vehicles.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:54">64:06:03:54</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:55">64:06:03:55</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Newspapers subject to sales tax and use tax.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:56">64:06:03:56</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maintenance items are not replacement parts -- Definition of maintenance items.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:57">64:06:03:57</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs -- Definition.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:58">64:06:03:58</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Durable medical equipment -- Definition.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:59">64:06:03:59</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mobility enhancing equipment -- Definition.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:60">64:06:03:60</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prosthetic device -- Definition.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:61">64:06:03:61</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prescriptions-- Definition.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:62">64:06:03:62</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical device -- Component, part, or accessory.</p> <p><a href="DisplayRule.aspx?Rule=64:06:03:63">64:06:03:63</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Permanent foundation -- Definition.</p> </div> </body> </html>