Article II - Sales and Use Tax

Chapter 31 - IMPOSITION (§§ 31.1 — 31.50)
Chapter 32 - EXEMPTIONS (§§ 32.1 — 32.38)
Chapter 33 - COMPUTATION OF TAX (§§ 33.1 — 33.4)
Chapter 34 - REGISTRATION, RECORDKEEPING AND RETURNS (§§ 34.1 — 34.4)
Chapter 35 - TAX EXAMINATIONS AND ASSESSMENTS (§§ 35.1 — 35.3)
Chapter 36 - APPEALS (§§ 36.1 — 36.12)
Chapter 37 - RESERVED (§ 37.1-37.3)
Chapter 38 - HOTEL OCCUPANCY TAX (§§ 38.1 — 38.3)
Chapter 38a - HOTEL OCCUPANCY TAX PRONOUNCEMENTS-STATEMENT OF POLICY (§ 38a.1)
Chapter 39 - TRANSIENT VENDORS (§§ 39.1 — 39.13)
Chapter 41 - MANUFACTURING; PROCESSING (§§ 41.1 — 41.9)
Chapter 42 - BROADCASTING (§§ 42.1 — 42.5)
Chapter 43 - WATER WELL DRILLERS (§§ 43.1 — 43.6)
Chapter 44 - FARMING AND DAIRYING (§§ 44.1 — 44.5)
Chapter 45 - PUBLIC UTILITIES (§§ 45.1 — 45.3)
Chapter 46 - CONSTRUCTION CONTRACTORS (§§ 46.1 — 46.9)
Chapter 47 - RENTALS (§§ 47.1 — 47.20)
Chapter 48 - EXEMPT ORGANIZATIONS (§§ 48.1 — 48.4)
Chapter 49 - FOOD AND BEVERAGES (§§ 49.1 — 49.2)
Chapter 50 - PURCHASES FOR RESALE (§ 50.1)
Chapter 51 - MOTOR VEHICLES (§§ 51.1 — 51.4)
Chapter 52 - PHYSICIANS AND DENTISTS (§§ 52.1 — 52.4)
Chapter 53 - CLOTHING (§§ 53.1 — 53.2)
Chapter 54 - PURCHASE PRICE (§§ 54.1 — 54.2)
Chapter 55 - SERVICES (§§ 55.1 — 55.6)
Chapter 56 - MULTISTATE SALES (§ 56.1)
Chapter 57 - RETAIL SALES, RESTAURANTS, BARS AND CLUBS (§§ 57.1 — 57.7)
Chapter 58 - MISCELLANEOUS (§§ 58.1 — 58.13)
Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY (§§ 60.1 — 60.23)