Chapter 297A - GENERAL SALES AND USE TAXES
- Section 297A.01 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.02 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.021 - [Repealed]
- Section 297A.022 - [Repealed]
- Section 297A.023 - [Repealed]
- Section 297A.03 - [Repealed]
- Section 297A.04 - [Repealed]
- Section 297A.041 - [Repealed]
- Section 297A.05 - [Repealed]
- Section 297A.06 - [Repealed]
- Section 297A.065 - [Repealed]
- Section 297A.07 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.08 - [Repealed]
- Section 297A.09 - [Repealed]
- Section 297A.10 - [Repealed]
- Section 297A.11 - [Repealed]
- Section 297A.12 - [Repealed]
- Section 297A.121 - [Repealed]
- Section 297A.13 - [Repealed]
- Section 297A.135 - [Repealed]
- Section 297A.136 - [Repealed]
- Section 297A.14 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.141 - [Repealed]
- Section 297A.15 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.151 - Renumbered
- Section 297A.16 - [Repealed]
- Section 297A.17 - [Repealed]
- Section 297A.18 - [Repealed]
- Section 297A.19 - [Repealed]
- Section 297A.20 - [Repealed]
- Section 297A.21 - [Repealed]
- Section 297A.211 - [Repealed]
- Section 297A.212 - [Repealed]
- Section 297A.213 - [Repealed]
- Section 297A.22 - [Repealed]
- Section 297A.23 - [Repealed]
- Section 297A.24 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.25 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.251 - [Repealed]
- Section 297A.252 - [Repealed]
- Section 297A.253 - [Repealed]
- Section 297A.2531 - [Repealed]
- Section 297A.254 - [Repealed]
- Section 297A.2545 - [Repealed]
- Section 297A.255 - [Repealed]
- Section 297A.256 - [Repealed]
- Section 297A.257 - [Repealed]
- Section 297A.2571 - [Repealed]
- Section 297A.2572 - [Repealed]
- Section 297A.2573 - [Repealed]
- Section 297A.258 - [Repealed]
- Section 297A.259 - [Repealed]
- Section 297A.26 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.27 - [Repealed]
- Section 297A.275 - [Repealed]
- Section 297A.28 - [Repealed]
- Section 297A.29 - [Repealed]
- Section 297A.30 - [Repealed]
- Section 297A.31 - [Repealed]
- Section 297A.32 - [Repealed]
- Section 297A.33 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.34 - [Repealed]
- Section 297A.35 - [Repealed]
- Section 297A.36 - [Repealed]
- Section 297A.37 - [Repealed]
- Section 297A.38 - [Repealed]
- Section 297A.39 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.391 - [Repealed]
- Section 297A.40 - [Repealed]
- Section 297A.41 - [Repealed]
- Section 297A.42 - [Repealed]
- Section 297A.43 - [Repealed]
- Section 297A.431 - [Repealed]
- Section 297A.44 - Subdivisions renumbered, repealed, or no longer in effect
- Section 297A.45 - [Repealed]
- Section 297A.46 - [Repealed]
- Section 297A.47 - [Repealed]
- Section 297A.48 - [Repealed]
- Section 297A.51 - [Repealed]
- Section 297A.52 - [Repealed]
- Section 297A.53 - [Repealed]
- Section 297A.54 - [Repealed]
- Section 297A.55 - [Repealed]
- Section 297A.56 - [Repealed]
- Section 297A.57 - [Repealed]
- Section 297A.58 - [Repealed]
- Section 297A.59 - [Repealed]
- Section 297A.60 - [Repealed]
- Section 297A.601 - Renumbered
- DEFINITIONS (§ 297A.61)
- TAXES; RATES (§§ 297A.62 — 297A.65)
- REQUIREMENT TO COLLECT AND REMIT (§§ 297A.66 — 297A.669)
- EXEMPTIONS (§§ 297A.67 — 297A.71)
- EXEMPTION CERTIFICATES (§§ 297A.72 — 297A.74)
- EXEMPTION REFUNDS (§ 297A.75)
- COMPUTATION AND COLLECTION OF SALES AND USE TAXES (§§ 297A.76 — 297A.8155)
- AIRCRAFT AND FLIGHT EQUIPMENT (§ 297A.82)
- SNOWMOBILES, ALL-TERRAIN VEHICLES, AND WATERCRAFT (§ 297A.825)
- PERMITS (§§ 297A.83 — 297A.87)
- DIRECT PAY (§§ 297A.89 — 297A.90)
- ENFORCEMENT (§§ 297A.91 — 297A.93)
- DEPOSIT OF REVENUES (§ 297A.94)
- LOCAL SALES AND USE TAXES (§§ 297A.95 — 297A.994)
- INTERSTATE TAX ADMINISTRATION AGREEMENTS (§ 297A.995)