Sections:

• 8A-100.1 Brokers
• 8A-100.2 Delivery, installation, or other direct customer services.
• 8A-100.3 Retailers.
• 8A-100.4 Out-of-Town/Out-of-State Sales: Sales to Native Americans.
• 8A-100.5 Remediation Contracting.
• 8A-115.1 Computer hardware, software, and data services.
• 8A-200.1 When deposits are includable in gross income.
• 8A-250.1 Excess tax collected.
• 8A-270.1 Proprietary activities of municipalities are not considered activities of a governmental entity.
• 8A-270.2 Proprietary clubs.
• 8A-405.1 Local advertising examples.
• 8A-405.2 Advertising activity within the Town.
• 8A-407.1 (Reserved)
• 8A-415.1 Distinction between the categories of construction contracting.
• 8A-415.2 Distinction between construction contracting and certain related activities.
• 8A-415.3 Construction contracting; tax rate effective date.
• 8A-416.1 Speculative builders: homeowner’s bona fide non-business sale of a family residence.
• 8A-416.2 Reconstruction contracting.
• 8A-425.1 Distinction between job printing and certain related activities.
• 8A-435.1 Distinction between publishing of periodicals and certain related activities.
• 8A-435.2 Advertising income of publishers and distributors of newspapers and other periodicals.
• 8A-445.1 (Reserved)
• 8A-445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.
• 8A-450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
• 8A-450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.
• 8A-450.3 Rental, leasing, and licensing for use of equipment with operator.
• 8A-450.4 Rental, leasing, and licensing for use of tangible personal property: semi – permanently or permanently installed tangible personal property.
• Reg. 8A-450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges
• 8A-455.1 Gratuities related to restaurant activity.
• 8A-460.1 Distinction between retail sales and certain other transfers of tangible personal property.
• 8A-460.2 Retail sales: trading stamp company transactions.
• 8A-460.3 Retail sales: membership fees of retailers.
• 8A-460.4 Retail sales: professional services.
• 8A-460.5 Retail sales: monetized bullion; numismatic value of coins.
• 8A-460.6 Retail sales: consignment sales.
• 8A-465.1 Retail sales: repair services.
• 8A-465.2 Retail sales: warranty, maintenance, and similar service contracts.
• 8A-465.3 Retail sales: sale of containers, paper products, and labels.
• 8A-465.4 Retail sales: aircraft acquired for use outside the State.
• 8A-470.1 Telecommunication services.
• 8A-475.1 Distinction between transporting for hire and certain related activities.
• 8A-520.1 (Reserved)
• 8A-520.2 Change of method of reporting.
• 8A-555.1 (Reserved) (State Administration and Audits)
• 8A-555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond. (Local Audits)
• 8A-571.1 Collection of tax in jeopardy.