Part 4 - REPORTING AND PAYMENT
- Section 105-164.15 - Repealed
- Section 105-164.15A - Effective date of tax changes
- Section 105-164.16 - Returns and payment of taxes
- Section 105-164.16A - Reporting option for prepaid meal plans
- Section 105-164.17 through 105-164.18 - Repealed
- Section 105-164.19 - Extension of time for making returns and payment
- Section 105-164.20 - Cash or accrual basis of reporting
- Section 105-164.21 - Repealed
- Section 105-164.21A - Repealed
- Section 105-164.21B - Repealed
- Section 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records
- Section 105-164.23 - Repealed
- Section 105-164.24 - Repealed
- Section 105-164.25 - Repealed
- Section 105-164.26 - Presumption that sales are taxable
- Section 105-164.27 - Repealed
- Section 105-164.27A - [Effective Until 1/1/2025] Direct pay permit
- Section 105-164.27A - [Effective 1/1/2025] Direct pay permit
- Section 105-164.28 - Certificate of exemption
- Section 105-164.28A - Other exemption certificates
- Section 105-164.29 - Application for certificate of registration by wholesale merchants, retailers, and facilitators
- Section 105-164.29A - State government exemption process
- Section 105-164.29B - Information to counties and cities