Part 2 - TAXES LEVIED
- Section 105-164.4 - Tax imposed on retailers and certain facilitators
- Section 105-164.4A - Repealed
- Section 105-164.4B - Sourcing principles
- Section 105-164.4C - Telecommunications service and ancillary service
- Section 105-164.4D - Bundled transactions
- Section 105-164.4E - Direct Mail
- Section 105-164.4F - Accommodation rentals
- Section 105-164.4G - Entertainment activity
- Section 105-164.4H - Real property contract
- Section 105-164.4I - Service contracts
- Section 105-164.4J - Marketplace-facilitated sales
- Section 105-164.4K - Property management contracts
- Section 105-164.4L - Prepared food
- Section 105-164.5 - Repealed
- Section 105-164.5A - Repealed
- Section 105-164.6 - Complementary use tax
- Section 105-164.6A - Voluntary collection of use tax by sellers
- Section 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State
- Section 105-164.8 - Retailer's obligation to collect tax; remote sales subject to tax
- Section 105-164.9 - Advertisement to absorb tax unlawful
- Section 105-164.10 - Retail tax calculation
- Section 105-164.11 - Excessive and erroneous collections
- Section 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service
- Section 105-164.11B - Recover sales tax paid
- Section 105-164.12 - Repealed
- Section 105-164.12A - Electric golf cart and battery charger considered a single article
- Section 105-164.12B - Tangible personal property sold below cost with conditional contract
- Section 105-164.12C - Items given away by merchants