Article 26 - Sales and Use Tax
- Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129)
- Part 2 - USE TAX (§§ 39-26-201 — 39-26-212)
- Part 3 - [Repealed] (§ 39-26-301)
- Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403)
- Part 5 - SALES AND USE TAX REFUND FOR POLLUTION CONTROL EQUIPMENT (§§ 39-26-501 — 39-26-502)
- Part 6 - SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT (§§ 39-26-601 — 39-26-602)
- Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734)
- Part 8 - SALES AND USE TAX SIMPLIFICATION TASK FORCE (§§ 39-26-801 — 39-26-804)