Article 1 - STATE SALES TAX
- Section 39-15-101 - [Effective Until 7/1/2024] Definitions
- Section 39-15-101 - [Effective 7/1/2024] Definitions
- Section 39-15-102 - Administration; confidentiality
- Section 39-15-103 - [Effective Until 7/1/2024] Imposition
- Section 39-15-103 - [Effective 7/1/2024] Imposition
- Section 39-15-104 - Taxation rate
- Section 39-15-105 - [Effective Until 7/1/2024] Exemptions
- Section 39-15-105 - [Effective 7/1/2024] Exemptions
- Section 39-15-106 - [Effective Until 7/1/2024] Licenses; permits
- Section 39-15-106 - [Effective 7/1/2024] Licenses; permits
- Section 39-15-107 - [Effective Until 7/1/2024] Compliance; collection procedures
- Section 39-15-107 - [Effective 7/1/2024] Compliance; collection procedures
- Section 39-15-107.1 - Direct payment of sales tax; permit required; authorization; rules and regulations
- Section 39-15-107.2 - Voluntary disclosure
- Section 39-15-107.3 - Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement
- Section 39-15-108 - Enforcement
- Section 39-15-109 - [Effective Until 7/1/2024] Taxpayer remedies
- Section 39-15-109 - [Effective 7/1/2024] Taxpayer remedies
- Section 39-15-110 - Statute of limitations
- Section 39-15-111 - Distribution