Interpretation issued. The Governing Board issued Interpretative Opinion 2008-01 relating to the definition of “seller.” That interpretation can be found in the Library of Interpretations in Appendix D.
Interpretation issued. The Governing Board issued Interpretative Opinion 2008-01 relating to the definition of “seller.” Section 213: STATE Any state of the United States, the District of Columbia, and any territory of the United States including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. See Compiler’s Notes for history.
Interpretation issued. The Governing Board issued Interpretative Opinion 2008-01 relating to the definition of 23 “seller.” That interpretation can be found in the Library of Interpretations in Appendix D. 24 Section 213: STATE 25 Any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
Interpretation issued. The Governing Board issued Interpretation Opinion 2009-1 relating to the definition of “tangible personal property” on May 12, 2009. That interpretation can be found in the Library of Interpretations in Appendix D. PART II Product Definitions CLOTHING
Interpretation issued. The Governing Board issued Interpretation 2006-05 relating to the definition of clothing on August 29, 2006. That interpretation can be found in the Library of Interpretations in Appendix D. "Clothing accessories or equipment" means incidental items worn on the person or in conjunction with “clothing.” “Clothing accessories or equipment” are mutually exclusive of and may be taxed differently than apparel within the definition of “clothing,” “sport or recreational equipment,” and “protective equipment.” The following list contains examples and is not intended to be an all-inclusive list. “Clothing accessories or equipment” shall include:
Interpretation issued. The Governing Board issued Interpretation Opinion 2009-1 relating to the definition of 25 “tangible personal property” on May 12, 2009. That interpretation can be found in the Library of Interpretations in 26 Appendix D.
