Chapter 03.06.01 - Sales and Use Tax
- Section 03.06.01.01 - Personal, Professional, or Insurance Services
- Section 03.06.01.02 - Combined Sales
- Section 03.06.01.03 - Repairs of Tangible Personal Property, Digital Codes, and Digital Products
- Section 03.06.01.04 - Published Material
- Section 03.06.01.05 - Food for Human Consumption
- Section 03.06.01.06 - Cancelled and Returned Sales
- Section 03.06.01.07 - Sales Where It Is Impractical to Establish the Amount of Property to be Resold
- Section 03.06.01.08 - "Taxable Price" Defined
- Section 03.06.01.09 - Sale of Medicines, Medical Supplies, Tobacco Cessation Products, Sickroom Equipment, and Certain Medical Equipment
- Section 03.06.01.10 - Natural and Artificial Gas, Electricity, Steam, Oil, and Coal
- Section 03.06.01.11 - Printing
- Section 03.06.01.12 - Casual and Isolated Sales
- Section 03.06.01.13 - Certain Capital Transactions
- Section 03.06.01.14 - Resale Certificates
- Section 03.06.01.15 - Containers
- Section 03.06.01.16 - Photography
- Section 03.06.01.17 - Dry Cleaners and Laundries
- Section 03.06.01.18 - Florists
- Section 03.06.01.19 - Real Property Construction, Improvement, Alteration, and Repair
- Section 03.06.01.20 - Games and Amusements
- Section 03.06.01.21 - Time of Collection
- Section 03.06.01.22 - Exempt Charitable or Nonprofit Organizations
- Section 03.06.01.23 - Room Rentals
- Section 03.06.01.24 - Tangible Personal Property Consumed in a Production Activity
- Section 03.06.01.25 - Transactions in Interstate Commerce
- Section 03.06.01.26 - Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce
- Section 03.06.01.27 - Auctioneers, Agents, Brokers and Factors
- Section 03.06.01.28 - Lease of Tangible Personal Property
- Section 03.06.01.29 - Ice
- Section 03.06.01.30 - Fabrication or Production
- Section 03.06.01.31 - Direct Payment Permits
- Section 03.06.01.32 - Repealed
- Section 03.06.01.32-1 - Repealed
- Section 03.06.01.32-2 - Tangible Personal Property Used in a Production Activity
- Section 03.06.01.33 - Out-of-State Vendor
- Section 03.06.01.34 - Special Use Tax on Certain Electricity
- Section 03.06.01.35 - Property and Services Used in a Film Production Activity
- Section 03.06.01.36 - Signs
- Section 03.06.01.37 - Tax Free Week for Qualifying Clothing and Footwear Items
- Section 03.06.01.38 - Advertising Agencies
- Section 03.06.01.39 - Detective, Guard, Armored Car Services, and Security Systems
- Section 03.06.01.40 - Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges
- Section 03.06.01.41 - Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves
- Section 03.06.01.42 - Effective Rate Agreements
- Section 03.06.01.43 - Geothermal and Residential Wind Energy and Solar Equipment
- Section 03.06.01.44 - Tax-Free Weekend for Certain Energy Efficient Equipment
- Section 03.06.01.45 - Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas
- Section 03.06.01.46 - Parent-Teacher Organization Fundraisers
- Section 03.06.01.47 - Cannabis