Interpretive Note

This rule shall be read in pari materia with the legislative rule for the consumers sales and service tax and use tax codified in 110 C.S.R. 15. The definitions, policies and procedures provided in 110 C.S.R. 15 are equally applicable to this rule. All sales and services are presumed to be taxable unless there is an applicable exemption. Should there be any inconsistency between this rule and 110 C.S.R. 15, the language of 110 C.S.R. 15 shall control, except to the extent it does not reflect the amendment to the consumers sales and use tax laws that is addressed in this rule.