Division 1 - GENERAL PROVISIONS
- Section 40-23-1 - Definitions; transactions considered or not considered sales
- Section 40-23-1.1 - (Effective January 1, 2023) Limitations on the extension, expansion, or modification of exemptions; rulemaking authority
- Section 40-23-2 - Tax levied on gross receipts; certain sales exempt; disposition of funds
- Section 40-23-2.1 - Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality
- Section 40-23-3 - Exclusion of certain municipal privilege license taxes
- Section 40-23-4 - Exemptions
- Section 40-23-4.1 - Certain drugs exempt
- Section 40-23-4.2 - Food stamp purchases exempt
- Section 40-23-4.3 - Exemption form for certain agricultural purposes
- Section 40-23-4.4 - Exemption form for equipment for certain commercial fishing vessels
- Section 40-23-4.5 - Excluding products under Chapter 2A of Title 20 from producer value added exemption
- Section 40-23-5 - Certain organizations and vendors exempt from payment of state, county, and municipal sales and use taxes
- Section 40-23-6 - License required to engage in business; one-time surety bond
- Section 40-23-6.1 - Reasonable cause for suspension, revocation, etc., of license
- Section 40-23-7 - Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly, semi-annually, or annually; extension of time for making return
- Section 40-23-8 - Cash sales and credit collections to be reported
- Section 40-23-9 - Records to be kept
- Section 40-23-10 - Reports under oath
- Section 40-23-11 - Penalty for failure to make reports or keep records
- Section 40-23-12 - Penalty for willful refusal to make reports or permit examination of records
- Section 40-23-24 - Itinerant vendors to file bond
- Section 40-23-25 - Person selling out or quitting business to file return; part of purchase money to be withheld
- Section 40-23-26 - Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer
- Section 40-23-27 - Violator may be restrained from continuing in business
- Section 40-23-28 - Sales tax an additional tax
- Section 40-23-30 - Administration and enforcement of division; appointment, etc., of agents, etc
- Section 40-23-31 - Department to make rules and regulations
- Section 40-23-34 - Proceeds of tax to be deposited in Treasury
- Section 40-23-35 - Disposition of revenues from tax
- Section 40-23-36 - Discounts
- Section 40-23-37 - Agricultural machinery and equipment - Tax imposed; rate
- Section 40-23-38 - Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division
- Section 40-23-39 - Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes
- Section 40-23-40 - Levy of sales and use tax on food by counties and municipalities