*This information is for Model City Tax Code purposes only. (a) Each taxpayer shall provide, as a minimum, all of the following when reporting taxes due as provided in this Chapter: (1) legal business name of the taxpayer or his agent. (2) mailing

*This information is for Model City Tax Code purposes only. Model City Tax Code Regulation 465.4 is repealed effective October 1, 2019. "Aircraft acquired for use outside the State" means aircraft, navigational and communication instruments, and

*This information is for Model City Tax Code purposes only. Model City Tax Code Regulation 460.6 is repealed effective October 1, 2019. Sales of merchandise acquired on consignment are taxable as retail sales. In cases where the merchant is acting as

*This information is for Model City Tax Code purposes only. Model City Tax Code Regulation 460.3 is repealed effective October 1, 2019. Membership, admission, or other fees charged by limited access retailers are considered part of taxable gross

*This information is for Model City Tax Code purposes only. (a) "Monetized Bullion" means coins or other forms of money manufactured or minted from precious metals or other metals and issued as legal tender or a medium of exchange by or for any

*This information is for Model City Tax Code purposes only. (a) "Professional Services" refer to services rendered by such persons as doctors, lawyers, accountants, architects, etc. for their customers or clients where the services meet particular

*This information is for Model City Tax Code purposes only. (a) Fair market value of parts and labor charges. The Tax Collector may examine the reporting of all transactions covered by this Section to determine if an "arms-length" price is charged

*This information is for Model City Tax Code purposes only. (a) The sale of a container or similar packaging material which contains personal property and which is transferred to the customer with the sale of the product is not taxable as a sale for

*This information is for Model City Tax Code purposes only. A trading stamp transaction is defined as follows: the trading stamp company issues stamps to a vendor; the vendor then provides them to its customers; and the customer then exchanges the

*This information is for Model City Tax Code purposes only. (a) Gross income from sales of warranty, maintenance, and service contracts is exempt from the tax imposed by Section ___-460. (b) Transfers of tangible personal property in connection with