Article 20 - COMPENSATING TAX
- Section 92-20-1 - Purposes
- Section 92-20-2 - Revoked
- Section 92-20-2a - Transactions on which tax applies
- Section 92-20-3 - Sales tax rules and regulations also apply to compensating tax
- Section 92-20-4 - Purchase price, consideration, trade-ins
- Section 92-20-5 - Payment of tax
- Section 92-20-6 - Filing of returns
- Section 92-20-7 - Registration of out-of-state retailers; collection of tax by retailers
- Section 92-20-8 - Delivery
- Section 92-20-9 - Application for certificates
- Section 92-20-10 - Revoked
- Section 92-20-11 - Revoked
- Section 92-20-12 - Sales tax exemptions also apply to compensating tax
- Section 92-20-13 - Property formerly used in another state
- Section 92-20-14 - Purchases other than at retail; property used in processing
- Section 92-20-15 - Property already subjected to sales or use tax
- Section 92-20-16 - Railroads-interstate commerce
- Section 92-20-17 - Airlines interstate commerce
- Section 92-20-18 - Motor carriers interstate commerce
- Section 92-20-19 - Pipelines interstate commerce
- Section 92-20-20 - Radio broadcasting and television stations interstate commerce
- Section 92-20-21 - Telephone and telegraph companies interstate commerce