Chapter 23 - SALES AND USE TAXES
- Article 1 - SALES TAX (§§ 40-23-1 — 40-23-50)
- Article 2 - USE TAX (§§ 40-23-60 — 40-23-88)
- Article 3 - TAXES ON SALE, STORAGE, AND USE OF AUTOMOTIVE VEHICLES, MOTORBOATS, TRUCK TRAILERS, ETC (§§ 40-23-100 — 40-23-111)
- Article 4 - VIOLATION OF TAX EXEMPT PRIVILEGE (§§ 40-23-120 — 40-23-121)
- Article 5 - TAXES ON SALE OF GASOLINE AND MOTOR FUEL (§ 40-23-130)
- Article 6 - TAX ON REMOTE SELLERS (§§ 40-23-150 — 40-23-205)
- Article 7 - SCHOOL ITEMS ANNUAL SALES TAX HOLIDAY (§§ 40-23-210 — 40-23-213)
- Article 8 - SEVERE WEATHER PREPAREDNESS TAX HOLIDAY (§§ 40-23-230 — 40-23-233)
- Article 9 - OPTIONAL NETWORK ELECTION FOR SINGLE POINT ONLINE TRANSACTIONS (§§ 40-23-240 — 40-23-244)
- Article 10 - WHOLESALE TO RETAIL ACCOUNTABILITY PROGRAM (§§ 40-23-260 — 40-23-263)