Article 25 - GENERAL PROVISIONS
- Section 12-36-2510 - Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption
- Section 12-36-2520 - Tax liability when property delivered out of state; violations
- Section 12-36-2530 - Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser
- Section 12-36-2540 - Duty to keep records and books
- Section 12-36-2550 - Use of overpayment of tax to offset underpayment or penalty
- Section 12-36-2560 - Payment of tax on sales made on installment basis
- Section 12-36-2570 - Time when tax payment due; monthly report
- Section 12-36-2580 - Special authorization to pay tax quarterly
- Section 12-36-2590 - Department authorized to require returns and payment for other than monthly periods
- Section 12-36-2610 - Discount for timely payment of tax
- Section 12-36-2620 - Sales and use taxes composed of two components
- Section 12-36-2630 - Seven percent sales tax on accommodations for transients composed of three components
- Section 12-36-2640 - Casual excise tax composed of two components
- Section 12-36-2645 - Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues
- Section 12-36-2646 - Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties
- Section 12-36-2647 - [Repealed]
- Section 12-36-2650 - Taxes in this chapter not to supersede any other taxes, licenses, or charges
- Section 12-36-2660 - Administration and enforcement of chapter
- Section 12-36-2670 - Persons permitted to administer oaths and take acknowledgments
- Section 12-36-2680 - Exemption certificate; exempt sale
- Section 12-36-2690 - Role of distribution facility in determining physical presence in state for sales and use tax purposes
- Section 12-36-2691 - Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment
- Section 12-36-2692 - Notification required
- Section 12-36-2695 - Sales taxes or admission taxes; boundary clarification