Chapter 213. MISCELLANEOUS TAXABLE SALES  


Section 701.213.1. Tax imposed.
Section 701.213.2. Athletic events.
Section 701.213.3. Conditional sales contracts.
Section 701.213.4. The sales price of sales of butane, propane and other like gases in cylinder drums, etc.
Section 701.213.5. Antiques, curios, old coins, collector’s postage stamps, and currency exchanged for greater than face value.
Section 701.213.6. Communication services furnished by hotel to its guests.
Section 701.213.7. Consignment sales.
Section 701.213.8. Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions.
Section 701.213.9. Explosives used in mines, quarries and elsewhere.
Section 701.213.10. Sales on layaway.
Section 701.213.11. Memorial stones.
Section 701.213.12. Creditors and trustees.
Section 701.213.13. Sale of pets.
Section 701.213.14. Redemption of meal tickets, coupon books and merchandise cards as a taxable sale.
Section 701.213.15. Rental of personal property in connection with the operation of amusements.
Section 701.213.16. Repossessed goods.
Section 701.213.17. Sales of signs at retail.
Section 701.213.18. Tangible personal property made to order.
Section 701.213.19. Used or secondhand tangible personal property.
Section 701.213.20. Carpeting and other floor coverings.
Section 701.213.21. Goods damaged in transit.
Section 701.213.22. Snowmobiles, motorboats, and certain other vehicles.
Section 701.213.23. Photographers and photostaters.
Section 701.213.24. Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations.
Section 701.213.25. Urban transit systems.