Subchapter 3 - IMPOSITION OF TAX
- Section 26-52-301 - Tax levied - Definitions
- Section 26-52-302 - Additional taxes levied
- Section 26-52-303 - Border cities or towns - Tax rate - Exemptions
- Section 26-52-304 - Tax levied on sales of computer software and maintenance of computer hardware - Definitions
- Section 26-52-305 - Financial institutions
- Section 26-52-306 - Sales of alcoholic beverages
- Section 26-52-307 - Contractors as consumer users
- Section 26-52-308 - Receipts from certain coin-operated machines taxed
- Section 26-52-309 - Deduction for bad debts generally
- Section 26-52-310 - [Repealed]
- Section 26-52-311 - [Repealed]
- Section 26-52-312 - [Repealed]
- Section 26-52-313 - [Repealed]
- Section 26-52-314 - Prepaid calling service and prepaid wireless calling service - Definitions
- Section 26-52-315 - Telecommunications and related services - Definitions
- Section 26-52-316 - Services subject to tax - Definitions
- Section 26-52-317 - Food and food ingredients
- Section 26-52-318 - Heavy equipment - Definition
- Section 26-52-319 - Natural gas, electricity, and coal used by manufacturers - Definition
- Section 26-52-320 - Portable toilets and associated services
- Section 26-52-321 - Fishing guide services
- Section 26-52-322 - Withdrawals from stock - Definition
- Section 26-52-323 - Application of tax to candy and soft drinks
- Section 26-52-324 - Special tax rate for certain used motor vehicles, trailers, and semitrailers