updated 5/12/2006
Home | Back to Sales & Use Tax Regulations | Back to Legal Information
| 911 surcharge | 1-065 | |
| Absorption of tax | 1-039 | |
| Access to facilities (see Admissions) | 1-044 | |
| Accommodations | 1-046 | |
| animal boarding | 1-102 | |
| cabin trailers | 1-018 | |
| camp sites | 1-046, 1-103 | |
| dormitories | 1-012, 1-046 | |
| hotels | 1-012, 1-046 | |
| meeting rooms | 1-046 | |
| mobile homes | 1-018 | |
| motels | 1-046 | |
| recreational vehicle park | 1-103 | |
| rooms for thirty days | 1-012, 1-046 | |
| tourist cabins | 1-046 | |
| Admissions | 1-044 | |
| charged by schools | 1-092 | |
| contribution included | 1-090 | |
| country clubs | 1-044 | |
| cover charges | 1-044 | |
| gymnasiums | 1-044 | |
| location of sale | 1-044 | |
| membership participation rights | 1-044 | |
| tanning salons | 1-044 | |
| tax included | 1-044 | |
| school activities | 1-092 | |
| skeet ranges | 1-044 | |
| Advance sheets court reports (see Documents) | 1-080 | |
| Advertising | ||
| agency | 1-056 | |
| billboards | 1-017, 1-056 | |
| giveaways | 1-036 | |
| supplement | 1-054 | |
| Agriculture | ||
| air/water pollution | 1-084 | |
| animal specialty services | 1-007, 1-012, 1-102 | |
| antibiotics | 1-063, 1-078 | |
| aquaculture | 1-012, 1-061 | |
| brand books | 1-080 | |
| breeding stock | 1-062 | |
| chemicals | 1-012, 1-061, 1-063, 1-078, 1-100 | |
| commercial agricultural, definition | 1-089, 1-094 | |
| county agricultural society | 1-093 | |
| crop dusting | 1-012, 1-061, 1-067 | |
| defoliants | 1-061 | |
| energy source utility exemption | 1-089 | |
| feed & water for animals | 1-012, 1-063, 1-066, 1-078 | |
| fertilizer | 1-061 | |
| fuel | 1-012, 1-089 | |
| grain drying | 1-089 | |
| herbicide | 1-061 | |
| irrigation | 1-012, 1-066, 1-089 | |
| insecticide | 1-061 | |
| livestock, animals | 1-012, 1-062, 1-063, 1-078, 1-102 | |
| machinery and equipment | 1-012, 1-094 | |
| oxygen | 1-012, 1-061, 1-089 | |
| seeds & annual plants | 1-012, 1-060 | |
| semen | 1-012 | |
| tree farms | 1-060, 1-061, 1-089 | |
| veterinarian, medicines | 1-063, 1-078 | |
| wetting agents | 1-061 | |
| Air pollution control facility | 1-084 | |
| Aircraft | ||
| air ambulance | 1-067 | |
| charter airplanes | 1-067 | |
| crop dusting | 1-012, 1-061, 1-067 | |
| flying lessons | 1-067 | |
| rental | 1-067 | |
| retailer option | 1-067 | |
| ten-day fly-away rule | 1-067 | |
| Airport authorities (see Government) | 1-093 | |
| Alcoholic beverages | ||
| bottle clubs, dispensed at | 1-042 | |
| hotels | 1-046 | |
| tax included | 1-040 | |
| Alterations | 1-048 | |
| Amusement machines | 1-031 | |
| Animals | ||
| boarding | 1-102 | |
| breeding stock | 1-062 | |
| feed | 1-063 | |
| for sale | 1-062 | |
| grooming | 1-102 | |
| pets | 1-062 | |
| specialty services | 1-102 | |
| Antibiotics (see Health or Agriculture) | ||
| Art exhibits | 1-044 | |
| Assembly labor | 1-082 | |
| Athletics | ||
| clubs | 1-044 | |
| events | 1-044 | |
| school functions | 1-044, 1-092 | |
| Auctions | ||
| auctioneer | 1-005, 1-022, 1-034, 1-091 | |
| auction sales | 1-005, 1-034, 1-091, 1-094 | |
| occasional sale | 1-022 | |
| Automobiles (see Motor Vehicles) | 1-020 | |
| Bad debts | 1-028 | |
| Barbers | 1-047 | |
| Barter | 1-007, 1-029 | |
| Beauty shop operators | 1-047 | |
| Beverages | 1-040, 1-041, 1-083, 1-087, 1-092,1-097 | |
| Bill of lading | 1-006, 1-064 | |
| Billboards | 1-017, 1-056 | |
| Blanket certificates (resale & exempt sale certificates) | 1-013, 1-014 | |
| Blueprints (see Documents) | 1-080 | |
| Bottle club | 1-040, 1-042 | |
| Braces - dental or orthopedic (see Health) | 1-050 | |
| Bracket schedules | 1-011 | |
| Brand books (see Agriculture) | 1-080 | |
| Breeding stock (see Agriculture or Animals) | 1-062 | |
| Broadcast stations - radio and television | 1-045 | |
| Brother-sister corporations | ||
| leases between | 1-018, 1-019 | |
| occasional sales | 1-022 | |
| Building cleaning | 1-098 | |
| Building materials (see Contractors) | 1-017 | |
| Bulk sales | 1-073 | |
| Bulk tank special fuels (see Energy/Fuels) | 1-089 | |
| Burial vault (see Funerals) | 1-053 | |
| Business assets | ||
| disposal | 1-022, 1-073 | |
| tax-free transactions | 1-022 | |
| Butchering | 1-087 | |
| Buyer of business liable for tax | 1-073 | |
| Cabin trailer (see Accommodations | 1-018 | |
| Cable companies | ||
| cable television service | 1-081 | |
| rental of film and tapes | 1-081 | |
| Café (see Meals) | 1-004, 1-083, 1-087 | |
| Camp sites (see Accommodations) | 1-046, 1-103 | |
| Canvassers | 1-004 | |
| Capital leases | 1-018 | |
| Carrier access charges (see Telephone service) | 1-065 | |
| Carrying charges | 1-026 | |
| Cars (see Motor Vehicles) | 1-020 | |
| Cash basis accounting (see Record keeping) | 1-009 | |
| Cash | ||
| discount | 1-024 | |
| rebate | 1-024 | |
| Cash register tape | 1-008 | |
| Caskets (see Funerals) | 1-053 | |
| Caterer (see Meals) | 1-083 | |
| Cellular telephones (see Telephone service) | 1-065 | |
| Center pivot irrigation (see Agriculture or Irrigation) | 1-082 | |
| Certificate of public convenience | 1-069 | |
| Certificate, resale or exemption, approval of substitute | 1-013, 1-014 | |
| Change in rate | ||
| when effective | 1-016 | |
| Chemicals | ||
| agricultural | 1-061 | |
| photographic | 1-058 | |
| used in production | 1-023 | |
| Child caring agency (see Nonprofit organizations) | 1-090 | |
| Child placing agency (see Nonprofit organizations) | 1-090 | |
| Church (see Religious organizations) | 1-091 | |
| Cities (see Government) | 1-093 | |
| Civic organizations (see Nonprofit organizations) | 1-090 | |
| Club dues (see Admissions) | 1-044 | |
| Coffee shops (see Meals) | 1-083 | |
| Coin-operated | ||
| laundry | 1-048 | |
| machines | 1-031 | |
| telephones | 1-065 | |
| Collectibles | ||
| coins | 1-007 | |
| stamps | 1-007 | |
| Collection fee | 1-010 | |
| Combined return, permission to file | 1-077 | |
| Comic strips mats | 1-057 | |
| Commodities | 1-007 | |
| Common and contract carrier | ||
| certificate of public convenience | 1-069 | |
| common carrier, defined | 1-069 | |
| contract carrier, defined | 1-069 | |
| expiration date | 1-069 | |
| limousine service | 1-019, 1-069 | |
| moving vans | 1-069 | |
| passenger meals | 1-083 | |
| private carrier, defined | 1-069 | |
| semitrailer | 1-020, 1-069 | |
| store delivery trucks | 1-069 | |
| tax deferral | 1-015 | |
| towing service | 1-099 | |
| transportation equipment rental or lease | 1-019 | |
| truck-tractors | 1-019, 1-020, 1-069 | |
| watercraft | 1-069, 1-096 | |
| Community antenna TV | 1-007, 1-081 | |
| Component part | 1-013, 1-023 | |
| Computer software | 1-005, 1-088 | |
| consultants | 1-088 | |
| direct payment permit | 1-097 | |
| location of sale | 1-006 | |
| multiple points of use | 1-104 | |
| training | 1-088 | |
| Concession sales | 1-041 | |
| by schools | 1-090, 1-091 | |
| including tax | 1-041 | |
| Conditional sales | 1-007, 1-018 | |
| Confidential information | 1-075 | |
| Consignment sales | 1-034 | |
| Construction services (see Contractors) | 1-017 | |
| Consultants (see Computer software) | 1-088 | |
| Containers | 1-043 | |
| gift wrapping | 1-043 | |
| labels | 1-043 | |
| nonreturnable | 1-043 | |
| packing materials | 1-043 | |
| returnable | 1-043 | |
| with exempt contents | 1-043 | |
| wrapping materials | 1-043 | |
| Contract carrier | 1-069 | |
| defined | 1-069 | |
| expiration date | 1-069 | |
| Contractors | 1-017 | |
| absorption of the tax | 1-039 | |
| annexed property, defined | 1-017 | |
| blanket certificates (resale and exempt certificates) | 1-013,1-014 | |
| blueprints | 1-080 | |
| building cleaning | 1-098 | |
| building materials | 1-017 | |
| construction services | 1-017 | |
| contractor labor | 1-017 | |
| contractor's option | 1-017 | |
| equipment with operator | 1-018 | |
| exempt organization | 1-012, 1-014, 1-017, 1-090 | |
| fixed price contract | 1-017 | |
| fixture | 1-017 | |
| improvements to real estate | 1-017 | |
| installation labor, annexing to real property | 1-017 | |
| installation of sewer and water | 1-066 | |
| installation of telephone | 1-065 | |
| inventory withdrawals | 1-017,1-035 | |
| landscaping | 1-017 | |
| live plants - nurseryman/contractor | 1-005,1-017 | |
| maintenance agreements | 1-006,1-074 | |
| major renovation | 1-017 | |
| options 1, 2, and 3 | 1-017 | |
| permit | 1-004,1-017 | |
| Purchasing Agent Appointment | 1-017 | |
| remodeling | 1-017 | |
| renovation | 1-017 | |
| repair labor | 1-082 | |
| repair parts in a service contract | 1-074 | |
| resale certificate | 1-013,1-017 | |
| sewer | 1-017,1-066 | |
| tax increase | 1-016,1-017 | |
| tax paid inventory | 1-017 | |
| trade professional, defined | 1-017 | |
| use | 1-002,1-017 | |
| Contribution (see Nonprofit organizations or Admissions) | 1-036, 1-044 1-090 | |
| Corrective lenses (see Health | 1-050 | |
| Country club (see Admissions) | 1-044 | |
| County (see Government) | 1-093 | |
| Coupons | 1-037 | |
| Court reports (see Documents) | 1-080 | |
| Cover charges (see Admissions) | 1-044 | |
| Credit for tax paid to another state | 1-071 | |
| Credit sale | 1-007 | |
| Criminal investigation | 1-101 | |
| Crop-dusting (see Agriculture or Aircraft) | 1-012, 1-061, 1-067 | |
| Custom butchering | 1-087 | |
| Data base information | 1-088 | |
| Day care facility (see Nonprofit organizations) | 1-090 | |
| Defoliants (see Agriculture) | 1-061 | |
| Deli (see Meals) | 1-083, 1-087 | |
| Delivery | ||
| charges | 1-079 | |
| in another state | 1-006, 1-064 | |
| in Nebraska | 1-006, 1-064 | |
| Demonstration of product | 1-013 | |
| Dental | ||
| equipment | 1-051 | |
| prosthetics | 1-050 | |
| supplies | 1-051 | |
| Dentists | 1-051 | |
| Deposit | ||
| lay-away | 1-030 | |
| returnable container | 1-043 | |
| Destruction of records | 1-008 | |
| Detailing - automobile | 1-099 | |
| Detective services | 1-101 | |
| Diaper service | 1-049 | |
| Dies - equipment | 1-095 | |
| Diesel fuel (see Energy/Fuels or Railroads) | 1-068, 1-089 | |
| Dietary supplements | 1-087 | |
| Diplomatic exemptions | 1-072 | |
| Direct mail | 1-105 | |
| Direct payment permit | 1-097 | |
| Discontinuing business | 1-073 | |
| Discounts | 1-024 | |
| Distributor’s agreement | 1-033 | |
| Doing business in state | 1-004 | |
| Documents | 1-080 | |
| advance sheet court reports | 1-080 | |
| blueprints | 1-080 | |
| court reports | 1-080 | |
| law briefs | 1-080 | |
| mailing lists | 1-080 | |
| Donations | 1-036 | |
| Drainage districts | 1-093 | |
| Drop shipment | 1-005, 1-006 | |
| for resale | 1-013 | |
| Drugs | 1-050 | |
| over-the-counter | 1-050 | |
| prescriptions | 1-050 | |
| veterinary | 1-078 | |
| Dry cleaning | 1-048 | |
| Dual-party relay telephone service (see Telephone service) | 1-065 | |
| Due date | 1-010 | |
| Durable medical equipment (see Health) | 1-050 | |
| Electricity (see Energy/Fuel) | 1-089 | |
| Energy/Fuels | ||
| agricultural energy source exemption | 1-089 | |
| bulk tank for special fuels | 1-089 | |
| diesel fuel | 1-089 | |
| for locomotives | 1-068 | |
| electricity | 1-089 | |
| energy production | 1-089 | |
| exemption, energy source | 1-089 | |
| for vehicles | 1-089 | |
| freezing, energy for | 1-089 | |
| gas, defined | 1-089 | |
| manufacturing energy source exemption | 1-089 | |
| meter usage | 1-089 | |
| Nebraska Energy Source Exemption Certificate | 1-089 | |
| qualifying uses | 1-089 | |
| welding usages | 1-089 | |
| Engraving charges | 1-082 | |
| Entity-based exemption | 1-012 | |
| Environmental protection (see Refund claim - air or water pollution) | 1-084 | |
| Equipment with operator | 1-018 | |
| Examine books and records | 1-008 | |
| Exchange | 1-007 | |
| Excise taxes | ||
| federal luxury | 1-007 | |
| manufacturer's | 1-007 | |
| telephone (federal and state) | 1-065 | |
| Exempt sale certificates | 1-008, 1-014 | |
| blanket certificates | 1-014, 1-015 | |
| educational organizations | 1-092 | |
| exemption numbers | 1-014 | |
| governmental units | 1-093 | |
| misuse of exempt sale certificates | 1-014 | |
| relief from liability (seller) | 1-014 | |
| religious organizations | 1-090 | |
| substitute certificate | 1-014 | |
| utilities | 1-089 | |
| Exemption in another state | 1-071 | |
| Exemption numbers | ||
| issued to organizations | 1-014 | |
| not issued to governmental units | 1-014 | |
| Exempt organizations | ||
| educational | 1-092 | |
| nonprofit | 1-090 | |
| religious | 1-091 | |
| Eyeglasses (see Health) | 1-050 | |
| Fabrication labor | 1-082 | |
| Factoring of gross receipts | 1-008 | |
| Fair boards | 1-093 | |
| Fair market value | 1-013, 1-018 | |
| Farming (see Agriculture) | 1-089 | |
| Federal | ||
| corporations | 1-072 | |
| credit unions | 1-072 | |
| Feed (see Agriculture) | ||
| for animals | 1-063 | |
| grinding | 1-089 | |
| Fertilizers (see Agriculture) | 1-061 | |
| Film production | 1-056 | |
| Finance charges | 1-026 | |
| Financial institutions | 1-038 | |
| Fixed price contract - contractor's (see Contractors) | 1-017 | |
| Fixture, defined | 1-017 | |
| Flea markets | 1-033 | |
| Flowers - wire orders | 1-052 | |
| FOB destination | 1-006 | |
| Food | 1-087 | |
| alcoholic beverages | 1-087 | |
| butchering/custom butchering | 1-087 | |
| dietary supplements | 1-087 | |
| energy used in the preparation of food | 1-089 | |
| food stamps (see coupons) | 1-083,1-087 | |
| garden seeds & plants | 1-060,1-087 | |
| groceries | 1-087 | |
| heated | 1-040,1-087 | |
| human consumption | 1-012, 1-060, 1-062, 1-083, 1-087 | |
| ice | 1-042, 1-087 | |
| ingredients | 1-087 | |
| meals | 1-012, 1-040, 1-046, 1-083, 1-087, 1-090, 1-091, 1-092 | |
| prepared foods | 1-083, 1-087 | |
| restaurants | 1-040, 1-083, 1-087 | |
| sandwiches | 1-087 | |
| school, served at | 1-087, 1-092 | |
| snack bar | 1-041, 1-083, 1-087 | |
| snack foods | 1-087 | |
| soft drinks | 1-041, 1-083, 1-087, 1-092 | |
| specialty foods | 1-087 | |
| staple foods | 1-087 | |
| Food Stamp -- Act (see Food) | 1-087 | |
| Freight | 1-079 | |
| Fuels | ||
| for vehicles | 1-089 | |
| fuel oil | 1-089 | |
| qualifying uses | 1-089 | |
| Fund-raising events (see Nonprofit organizations) | 1-090 | |
| Funerals | ||
| burial vaults | 1-053 | |
| caskets | 1-053 | |
| flowers | 1-052, 1-053 | |
| funeral directors | 1-053 | |
| Garden seeds | 1-060, 1-087 | |
| Gas, defined (see Energy/Fuels) | 1-089 | |
| Gift | 1-036 | |
| certificate | 1-036 | |
| wrapping | 1-043 | |
| Gold coins | 1-007 | |
| Government | ||
| airport authorities | 1-093 | |
| cities | 1-093 | |
| county agricultural society | 1-093 | |
| county historical society | 1-093 | |
| drainage districts | 1-093 | |
| fair boards | 1-093 | |
| employees | 1-093 | |
| housing authorities | 1-093 | |
| Interlocal Cooperation Act | 1-093 | |
| irrigation districts | 1-093 | |
| natural resource districts | 1-093 | |
| publications | 1-080 | |
| sanitary improvement districts | 1-093 | |
| State of Nebraska agencies | 1-093 | |
| states (other) | 1-093 | |
| townships | 1-093 | |
| United States government & federal corporations | 1-093 | |
| villages | 1-093 | |
| Grain drying (see Agriculture) | 1-089 | |
| Gratuities (see Meals) | 1-083 | |
| Greenhouses | 1-061, 1-089 | |
| Greens fees | 1-044 | |
| Groceries (see Food) | 1-087 | |
| Guarantee | 1-074 | |
| Handling charges | 1-079 | |
| Health | ||
| antibiotics | 1-050 | |
| braces, dental/orthopedic | 1-050 | |
| clinic | 1-090 | |
| club dues | 1-044 | |
| corrective lenses | 1-050 | |
| dentists, dental supplies & equipment | 1-051 | |
| dietary supplements | 1-087 | |
| durable medical equipment | 1-050 | |
| eyeglasses | 1-050 | |
| hearing aids | 1-050 | |
| hospice care | 1-090 | |
| hospitals | 1-090 | |
| insulin | 1-050 | |
| intermediate health care facilities | 1-090 | |
| meals for patients of licensed care facilities | 1-012, 1-087 | |
| medical supplies | 1-050 | |
| medicare billings | 1-050 | |
| mobility enhancing equipment | 1-012, 1-014, 1-050 | |
| nursing homes | 1-046, 1-090 | |
| over-the-counter drugs | 1-050 | |
| oxygen | 1-050 | |
| physicians | 1-051 | |
| prescriptions | 1-050 | |
| prosthetic device, defined | 1-050 | |
| respite care | 1-090 | |
| skilled nursing facilities | 1-090 | |
| Hearing aids (see Health) | 1-050 | |
| Herbicides (see Agriculture) | 1-061 | |
| Holidays | 1-010 | |
| Hospice (see Health or Nonprofit organizations) | 1-090 | |
| Hospital (see Health or Nonprofit organizations) | 1-012, 1-090 | |
| Hotels (see Accommodations) | 1-046 | |
| Household goods | 1-022 | |
| Housing authorities (see Government) | 1-093 | |
| Ice (see Food) | 1-087 | |
| Improvements to real estate (see Contractors) | 1-017 | |
| Including tax only by regulation | 1-039 | |
| Incomplete records | 1-008 | |
| Indians, Native American | 1-012 | |
| Information for release | 1-075 | |
| Ingredient or component part | 1-023 | |
| Ingredients as food (see Food) | 1-087 | |
| Insecticides (see Agriculture) | 1-061 | |
| Inserts (advertising) | 1-054 | |
| Installation (see also Contractors) | ||
| cable systems | 1-081 | |
| labor, defined | 1-082 | |
| sewer and water | 1-066 | |
| telephone | 1-065 | |
| Installment sale | 1-007 | |
| Insulin (see Health) | 1-050 | |
| Insurance proceeds as trade-in | 1-020 | |
| Intercompany sale | 1-022 | |
| Interest | 1-026 | |
| on late payments | 1-010 | |
| Interlocal Cooperation Act (see Government) | 1-093 | |
| Intermediate health care facility (see Health or Nonprofit organizations) | 1-090 | |
| Intrastate telephone service (see Telephone service) | 1-065 | |
| Inventory withdrawals | 1-035 | |
| Invoices (see Record keeping) | 1-008 | |
| Irrigation (see also Agriculture) | 1-012, 1-066, 1-089 | |
| district | 1-093 | |
| water for | 1-066 | |
| Itinerant sellers | 1-033 | |
| Jeopardy determination | 1-076 | |
| protest within ten days | 1-076 | |
| Joint use of facilities | 1-066, 1-089 | |
| Journals | 1-055 | |
| Labels | ||
| containers | 1-043 | |
| pre-addressed | 1-080 | |
| Labor (see also Contractors) | ||
| assembly | 1-082 | |
| contractor | 1-017 | |
| fabrication | 1-082 | |
| installation | 1-082 | |
| repair | 1-082 | |
| Lack of records (see Resale Certificate) | 1-013 | |
| Landscaping (see Contractors) | 1-017 | |
| Laundry | ||
| coin-operated | 1-048 | |
| dry cleaners | 1-048 | |
| linen & clothing suppliers/cleaners | 1-049 | |
| Law briefs (see Documents) | 1-080 | |
| Lawns | 1-017, 1-060, 1-061 | |
| pest control | 1-100 | |
| Lay-away | 1-030 | |
| Lease | 1-007 | |
| Lease agreement | 1-018 | |
| change in rate | 1-016 | |
| Leased department | 1-032 | |
| Lemon law (see Motor Vehicles) | 1-020 | |
| Lessor’s option | ||
| automobiles | 1-019 | |
| pay on fair market value | 1-019 | |
| Licensed racetrack | 1-012 | |
| Lime | ||
| in steel or cement | 1-012 | |
| soil conditioner | 1-061 | |
| Limousine service (see Common and Contract carrier or Motor Vehicles) | 1-019, 1-069 | |
| Linen service | 1-048 | |
| Liquidation of inventory | 1-022 | |
| Liquor (see Alcoholic beverages) | 1-040, 1-087 | |
| Live plants (see also Contractors) | 1-005, 1-017, 1-060 | |
| Livestock (see Agriculture) | 1-012, 1-062, 1-063, 1-078, 1-102 | |
| Local exchange service (see Telephone service) | 1-065 | |
| Location of sale | 1-006 | |
| Lodging (see Accommodations) | 1-046 | |
| Lottery tickets | 1-036 | |
| Lunch counter (see Meals) | 1-083, 1-087 | |
| Magazines | 1-055 | |
| Mailing lists (see Documents) | 1-080 | |
| Maintenance agreements | 1-074 | |
| fixtures | 1-074 | |
| location of sale | 1-006 | |
| software | 1-088 | |
| Major renovation (see Contractors) | 1-017 | |
| Manufacturing | ||
| bill of lading | 1-006, 1-064 | |
| resale and exempt sale certificates | 1-013, 1-014 | |
| component part | 1-013, 1-023 | |
| containers | 1-043 | |
| electricity | 1-089 | |
| energy source utility exemption | 1-089 | |
| ingredient | 1-023 | |
| maintenance agreements | 1-006, 1-074, 1-088 | |
| molds & dies | 1-095 | |
| self-constructed | 1-095 | |
| packing materials | 1-043 | |
| patterns | 1-095 | |
| pollution control facility | 1-084 | |
| processing | 1-089 | |
| product testing | 1-035 | |
| quality control, destroyed goods | 1-035 | |
| refractory material | 1-012 | |
| refining | 1-089 | |
| research & development | 1-035 | |
| sewer | 1-066 | |
| shipping charges | 1-026, 1-079 | |
| storage | 1-002 | |
| use | 1-002 | |
| water | 1-012, 1-066 | |
| welding gases | 1-089 | |
| Market research | 1-056 | |
| Meals | 1-012, 1-040, 1-046, 1-083, 1-087, 1-090, 1-091, 1-092 | |
| at religious functions/churches | 1-091 | |
| at school | 1-087, 1-092 | |
| bars, pubs, bottle clubs, & taverns | 1-040, 1-042, 1-083, 1-087 | |
| caterers | 1-083 | |
| concession sales at events | 1-012, 1-041, 1-083, 1-092 | |
| church functions | 1-012, 1-087, 1-091 | |
| elderly or handicapped | 1-083, 1-087 | |
| employer provided | 1-083 | |
| energy used in the production of food | 1-089 | |
| food services | 1-083, 1-087 | |
| food stamps (see Food - coupons) | 1-083, 1-087 | |
| for passengers | 1-083 | |
| fraternities | 1-083 | |
| gratuities | 1-083 | |
| nonprofits | ||