Chapter 43 - Sales and Use Tax
- Section I-4301 - Uniform Sales and Local Sales Tax Definitions
- Section I-4302 - Pollution Control Devices and Systems Excluded from the Definition of " Sale at Retail"
- Section I-4303 - Imposition of Tax
- Section I-4305 - Imposition of Tax
- Section I-4307 - Collection
- Section I-4309 - Collection of Tax
- Section I-4311 - Treatment of Tax by Dealer
- Section I-4351 - Returns and Payment of Tax, Penalty for Absorption of Tax
- Section I-4353 - Collection from Interstate and Foreign Transportation Dealers
- Section I-4355 - Collector's Authority to Determine the Tax in Certain Cases
- Section I-4357 - Termination or Transfer of a Business
- Section I-4359 - Dealers Required to Keep Records
- Section I-4361 - Wholesalers and Jobbers Required to Keep Records
- Section I-4363 - Collector's Authority to Examine Records of Transportation Companies
- Section I-4365 - Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment
- Section I-4367 - Failure to Pay Tax; Rule to Cease Business
- Section I-4369 - Sales Returned to Dealer ; Credit or Refund of Tax
- Section I-4371 - Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster
- Section I-4372 - Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
- Section I-4373 - Nonresident Contractors