- Section 205.91 - Use tax act; short title
- Section 205.92 - Definitions; applicability to delivery and installation charges
- Section 205.92b - Additional definitions
- Section 205.92c - Definitions
- Section 205.93 - Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft; collection; price tax base; exemptions; services, information, or records of other department or agency; state share tax and local community stabilization share; total combined rate levied by state and authority; limitation
- Section 205.93a - Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions
- Section 205.93b - Tax for use or consumption; mobile wireless services; customer's place of primary use; record; reliance upon exempt status for mobile wireless services; repeal of section; condition; air-ground radiotelephone service; bundled transaction; definitions
- Section 205.93c - Sale of telecommunications services; definitions
- Section 205.93d - [Repealed]
- Section 205.93e - Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited
- Section 205.93f - Use or consumption of medical services provided under social welfare act; tax; "medical services" defined
- Section 205.94 - Use tax; exemptions; limitation
- Section 205.94a - Additional exemptions
- Section 205.94b, 205.94c - [Repealed]
- Section 205.94d - Exemptions; food or drink from vending machines; definitions
- Section 205.94e - [Repealed]
- Section 205.94f - Computing monthly tax payments; deductions by seller collecting tax from purchaser; disallowance of deduction; deduction for extended payment period; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
- Section 205.94g - Exemption of property purchased as part of purchase or transfer of business; exceptions; definition
- Section 205.94h - Tax inapplicable to property for use in qualified business activity
- Section 205.94i - Exemption for drop shipments; definition
- Section 205.94j - Exemption of motor vehicle acquired by towing company from police agency; definitions
- Section 205.94k - Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions
- Section 205.94l - Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception
- Section 205.94m - Personal property affixed to or made structural part of sanctuary; applicability of tax; "regularly organized church or house of religious worship" or "sanctuary" defined
- Section 205.94n - Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate
- Section 205.94o - Exemptions; limitation; industrial processing; definitions
- Section 205.94p - Extractive operations; exemption; limitation; eligible property; definitions
- Section 205.94q - Central office equipment or wireless equipment; presumption
- Section 205.94r - [Repealed]
- Section 205.94s - Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions
- Section 205.94u - Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions
- Section 205.94v - [Repealed]
- Section 205.94w - Applicability of tax; exceptions; definitions
- Section 205.94x - Tax exemption; resident tribal member
- Section 205.94y - Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax
- Section 205.94z - Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined
- Section 205.94aa - Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined
- Section 205.94bb - Applicability of tax to certain transfers
- Section 205.94cc - Data center equipment; exemption from tax; conditions; report; definitions
- Section 205.94dd - Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; "eligible property" and "transformational brownfield plan" defined
- Section 205.94ee - Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax
- Section 205.94ff - Sales of certain prosthetic devices; exemption; definitions
- Section 205.94ll - Storage, use, or consumption of firearm safety devices; exemption; definitions
- Section 205.95 - Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration under streamlined sales and use tax agreement
- Section 205.95a - Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions
- Section 205.95b - Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions
- Section 205.95c - Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
- Section 205.96 - Use tax returns; filing; form; contents; payment of tax; remittance for certain total tax liability after subtracting tax payments; electronic funds transfer; filing other than monthly returns; accrual to state; due date
- Section 205.96a - [Repealed]
- Section 205.96c - Aviation fuel; informational report; "aviation fuel" defined
- Section 205.97 - Liability for tax
- Section 205.98 - Direct payment authorization
- Section 205.99 - Personal liability of seller or certified service provider for failure to collect tax; definition
- Section 205.99a - Bad debt deduction
- Section 205.100 - Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act
- Section 205.100a - Receipt and collection of local community stabilization share
- Section 205.101 - Refund or credit for returned tangible personal property or service; written notice
- Section 205.101a - Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner
- Section 205.102 - [Repealed]
- Section 205.103 - [Repealed]
- Section 205.103a - Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions
- Section 205.104 - [Repealed]
- Section 205.104a - [Effective Until 91 days after adjournment of the 2024 Regular Session sine die] Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined
- Section 205.104a - [Effective 91 days after adjournment of the 2024 Regular Session sine die] Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined
- Section 205.104b - [Effective Until 91 days after adjournment of the 2024 Regular Session sine die] Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase
- Section 205.104b - [Effective 91 days after adjournment of the 2024 Regular Session sine die] Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase
- Section 205.105 - Failing to register; penalty
- Section 205.106 - Seller's failure to comply with act; penalty
- Section 205.107 - Computation of tax amount; rounding up to whole cent
- Section 205.108 - Consumer's failure to comply with act; making false statement; penalty
- Section 205.109 - Collection or payment of tax; benefit to state, authority, and metropolitan areas
- Section 205.110 - Sourcing requirements
- Section 205.111 - Deposit and disbursement of money; definitions