701.15.1 Conditional sales to be included in gross sales. |
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701.15.2 Repossessed goods. |
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701.15.3 Exemption certificates, direct pay permits, fuel used in processing, and beer and wine wholesalers. |
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701.15.4 Bad debts. |
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701.15.5 Recovery of bad debts by collection agency or attorney. |
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701.15.6 Discounts, rebates and coupons. |
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701.15.7 Trading stamps are not a discount. |
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701.15.8 Returned merchandise. |
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701.15.9 Goods damaged in transit. |
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701.15.10 Consignment sales. |
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701.15.11 Leased departments. |
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701.15.12 Excise tax included in and excluded from gross receipts. |
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701.15.13 Freight, other transportation charges, and exclusions from the exemption applicable to these services. |
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701.15.14 Installation charges when tangible personal property is sold at retail. |
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701.15.15 Premiums and gifts. |
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701.15.16 Gift certificates. |
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701.15.17 Finance charge. |
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701.15.18 Coins and other currency exchanged at greater than face value. |
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701.15.19 Trade-ins. |
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701.15.20 Corporate mergers which do not involve taxable sales of tangible personal property or services. |
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