Section 701.15.1. Conditional sales to be included in gross sales.

Section 701.15.2. Repossessed goods.

Section 701.15.3. Exemption certificates, direct pay permits, fuel used in processing, and beer and wine wholesalers.

Section 701.15.4. Bad debts.

Section 701.15.5. Recovery of bad debts by collection agency or attorney.

Section 701.15.6. Discounts, rebates and coupons.

Section 701.15.7. Trading stamps are not a discount.

Section 701.15.8. Returned merchandise.

Section 701.15.9. Goods damaged in transit.

Section 701.15.10. Consignment sales.

Section 701.15.11. Leased departments.

Section 701.15.12. Excise tax included in and excluded from gross receipts.

Section 701.15.13. Freight, other transportation charges, and exclusions from the exemption applicable to these services.

Section 701.15.14. Installation charges when tangible personal property is sold at retail.

Section 701.15.15. Premiums and gifts.

Section 701.15.16. Gift certificates.

Section 701.15.17. Finance charge.

Section 701.15.18. Coins and other currency exchanged at greater than face value.

Section 701.15.19. Trade-ins.

Section 701.15.20. Corporate mergers which do not involve taxable sales of tangible personal property or services.