Article 4 - USE TAX
- Section 42-5151 - Definitions
- Section 42-5152 - Presumption
- Section 42-5153 - Exclusions from sales price
- Section 42-5154 - Registration of retailers
- Section 42-5155 - Levy of tax; tax rate; purchaser's liability
- Section 42-5156 - Tangible personal property provided under a service contract or warranty; definition
- Section 42-5157 - Motor vehicles removed from inventory; service vehicles
- Section 42-5158 - Motor vehicles used by motor vehicle manufacturers
- Section 42-5159 - Exemptions
- Section 42-5160 - Liability for tax
- Section 42-5161 - Collection from purchaser; receipt; tax as debt to state
- Section 42-5162 - Monthly return; time for payment; extension of time; quarterly payment
- Section 42-5163 - Personal liability for tax; remedies for collection
- Section 42-5164 - Disposition of revenue
- Section 42-5165 - Retailer; advertising absorption of tax prohibited; penalty
- Section 42-5166 - Diesel fuel imported and used by locomotives; exemption
- Section 42-5167 - Use tax direct payment
- Section 42-5168 - Use tax percentage based reporting; definitions