Chapter 423 - STREAMLINED SALES AND USE TAX ACT
- Subchapter I - DEFINITIONS (§ 423.1)
- Subchapter II - SALES TAX (§§ 423.2 — 423.4)
- Subchapter III - USE TAX (§§ 423.5 — 423.6)
- Subchapter IV - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 423.7 — 423.12)
- Subchapter V - SALES AND USE TAX ACT ADMINISTRATION - RETAILERS NOT REGISTERED UNDER AGREEMENT - CONSUMERS OBLIGATED TO PAY USE TAX DIRECTLY (§§ 423.13 — 423.47)
- Subchapter VI - SALES AND USE TAX ACT ADMINISTRATION- RETAILERS REGISTERED VOLUNTARILY UNDER AGREEMENT (§§ 423.48 — 423.58)