Subject 560-12-5 - LOCAL OPTION TAX
- Rule 560-12-5-.01 - Definitions
- Rule 560-12-5-.02 - Repealed
- Rule 560-12-5-.03 - Applicability of State Sales and Use Tax Act and Regulations
- Rule 560-12-5-.04 - Taxable Transactions
- Rule 560-12-5-.05 - Use Tax; Collection by Dealers
- Rule 560-12-5-.06 - Sales Prior to Effective Date
- Rule 560-12-5-.07 - Credit for Taxes Paid
- Rule 560-12-5-.08 - Penalties and Interest
- Rule 560-12-5-.09 - Obligation to Collect and Remit Tax
- Rule 560-12-5-.10 - Determination of Entitlement and Qualification