Section R15-5-101. Sales for Resale or Lease

Section R15-5-103. Sale of Business Enterprises

Section R15-5-104. Service Businesses

Section R15-5-105. Services in Connection with Retail Sales

Section R15-5-106. Finance Charges in Connection with Retail Sales

Section R15-5-107. Reserved

Section R15-5-108. Reserved

Section R15-5-109. Reserved

Section R15-5-110. Lease-purchase Agreements

Section R15-5-111. Consignment Sales

Section R15-5-112. Sales by Auctioneers

Section R15-5-113. Sales by Trustees, Receivers, and Assignees

Section R15-5-114. Reserved

Section R15-5-115. Reserved

Section R15-5-116. Reserved

Section R15-5-117. Reserved

Section R15-5-118. Reserved

Section R15-5-119. Reserved

Section R15-5-120. Exempt Sales of Machinery or Equipment

Section R15-5-121. Sales of Fuel Used in Manufacturing

Section R15-5-122. Articles Incorporated into a Manufactured Prod- uct

Section R15-5-123. Sale of Tools and Supplies to Businesses

Section R15-5-124. Reserved

Section R15-5-125. Reserved

Section R15-5-126. Manufacturing Labor

Section R15-5-127. Sales of Fuel

Section R15-5-128. Electric Power Transmission and Distribution

Section R15-5-129. Discounts, Refunds, and Coupon Redemption

Section R15-5-130. Reserved

Section R15-5-131. Lay-away Sales

Section R15-5-132. Retail Sales with Trade-ins

Section R15-5-133. Delivery Charges in Connection with Retail Sales

Section R15-5-134. Sales of Containers, Bottles, and Labels

Section R15-5-135. Sales of Restaurant Accessories

Section R15-5-136. Returnable Containers

Section R15-5-137. Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Ser- vice Provisions

Section R15-5-138. Warranty or Service Contracts and Tangible Per- sonal Property Used in Conjunction with Warranty or Service Contracts

Section R15-5-139. Reserved

Section R15-5-140. Reserved

Section R15-5-141. Reserved

Section R15-5-142. Reserved

Section R15-5-143. Reserved

Section R15-5-144. Reserved

Section R15-5-145. Reserved

Section R15-5-146. Reserved

Section R15-5-147. Reserved

Section R15-5-148. Reserved

Section R15-5-149. Reserved

Section R15-5-150. Sale of Photography

Section R15-5-151. Artists

Section R15-5-152. Tangible Personal Property Used in Soil Remedi- ation Activities

Section R15-5-153. Four-inch Pipes or Valves

Section R15-5-154. Computer Hardware and Software

Section R15-5-155. Reserved

Section R15-5-156. Sales of Prescription Drugs and Prosthetic Appli- ances

Section R15-5-157. Membership Fees

Section R15-5-158. Postage Stamps

Section R15-5-159. Reserved

Section R15-5-160. Reserved

Section R15-5-161. Reserved

Section R15-5-162. Reserved

Section R15-5-163. Reserved

Section R15-5-164. Reserved

Section R15-5-165. Reserved

Section R15-5-166. Reserved

Section R15-5-167. Reserved

Section R15-5-168. Reserved

Section R15-5-169. Reserved

Section R15-5-170. Interstate and Foreign Transactions

Section R15-5-171. Sales to a Common Carrier

Section R15-5-172. Sales by Florists

Section R15-5-173. Sales of Property Subsequently Taken Out-of- state

Section R15-5-174. Sales to Non-U.S. Citizens

Section R15-5-175. Sales to Nonresidents Temporarily Within this State

Section R15-5-176. Expired

Section R15-5-177. Reserved

Section R15-5-178. Reserved

Section R15-5-179. Reserved

Section R15-5-180. Sales by Businesses in Federal Areas

Section R15-5-181. Governmental Organizations

Section R15-5-182. Nonprofit Organizations

Section R15-5-183. Exempt Sales to Health Organizations