Article 1 - CITATION AND DEFINITIONS
- Section 12-36-5 - Short title
- Section 12-36-10 - Effect of definitions
- Section 12-36-20 - "Business"
- Section 12-36-30 - "Person"
- Section 12-36-40 - "Taxpayer"
- Section 12-36-50 - "In this State" or "in the State"
- Section 12-36-60 - "Tangible personal property"
- Section 12-36-70 - "Retailer" and "seller"
- Section 12-36-71 - "Marketplace facilitator"
- Section 12-36-75 - Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions
- Section 12-36-80 - "Retailer maintaining a place of business in this State"
- Section 12-36-90 - "Gross proceeds of sales"
- Section 12-36-100 - "Sale" and "purchase"
- Section 12-36-110 - Sale at retail; retail sale
- Section 12-36-120 - "Wholesale sale" and "sale at wholesale"
- Section 12-36-130 - "Sales price"
- Section 12-36-140 - "Storage" and "use"
- Section 12-36-150 - "Transient construction property"