Subchapter 1 - PROVISIONS
- Section 18:40-1.1 - Scope
- Section 18:40-1.2 - Definitions
- Section 18:40-1.3 - General application; rental time periods
- Section 18:40-1.4 - Rentals to government and tax exempt entities not exempt
- Section 18:40-1.5 - Complimentary rentals
- Section 18:40-1.6 - Motor vehicle dealer situations
- Section 18:40-1.7 - Transportation of commercial freight; organized commuter vanpools
- Section 18:40-1.8 - Inter-company rentals
- Section 18:40-1.9 - Out-of-State rental
- Section 18:40-1.10 - Quarterly reporting and method of payment
- Section 18:40-1.11 - Separate from sales or use tax
- Section 18:40-1.12 - Refunds