Subchapter V - SALES AND USE TAX ACT ADMINISTRATION - RETAILERS NOT REGISTERED UNDER AGREEMENT - CONSUMERS OBLIGATED TO PAY USE TAX DIRECTLY
- Section 423.13 - Purpose of this subchapter
- Section 423.13A - Administration - effectiveness of agreements with retailers
- Section 423.14 - Sales and use tax collection
- Section 423.14A - Persons required to collect sales and use tax - supplemental conditions, requirements, and responsibilities
- Section 423.14B - Sales and use tax reporting requirements - penalties
- Section 423.15 - General sourcing rules
- Section 423.16 - Transactions to which the general sourcing rules do not apply
- Section 423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment
- Section 423.18 - [Repealed]
- Section 423.19 - Direct mail sourcing
- Section 423.20 - Telecommunications service sourcing
- Section 423.21 - Bad debt deductions
- Section 423.22 - Taxation in another state
- Section 423.23 - Sellers' agreements
- Section 423.24 - Absorbing tax prohibited
- Section 423.24A - [Repealed]
- Section 423.25 - Director's power to adopt rules
- Section 423.26 - Vehicles subject only to the issuance of title - vehicle lease transactions not requiring title or registration
- Section 423.26A - Manufactured housing - collection of use tax - certificate of title
- Section 423.27 - [Repealed]
- Section 423.28 - [Repealed]
- Section 423.29 - Collections by sellers
- Section 423.30 - Foreign sellers not registered under the agreement
- Section 423.31 - Filing of sales or use tax returns and payment of sales or use tax
- Section 423.32 - [Repealed]
- Section 423.33 - Liability of persons for payment of sales or use tax
- Section 423.34 - Liability of user
- Section 423.34A - Exclusion from liability for purchasers
- Section 423.35 - Posting of bond to secure payment
- Section 423.36 - Permits required to collect sales or use tax - applications - revocation
- Section 423.37 - Failure to file sales or use tax returns - incorrect returns - limitations period
- Section 423.38 - [Repealed]
- Section 423.39 - Service of notices
- Section 423.40 - Penalties - offenses - limitation
- Section 423.41 - Books - examination
- Section 423.42 - Statutes applicable
- Section 423.43 - Deposit of revenues
- Section 423.44 - [Repealed]
- Section 423.45 - Refunds - exemption certificates
- Section 423.46 - Rate and base changes - liability for failure to collect
- Section 423.47 - Refunds and credits