Chapter 297B - SALES TAX ON MOTOR VEHICLES
- Section 297B.001 - Renumbered
- Section 297B.01 - DEFINITIONS
- Section 297B.02 - TAX IMPOSED
- Section 297B.025 - OLDER PASSENGER AUTOMOBILE
- Section 297B.03 - [Effective Until 7/1/2024] EXEMPTIONS
- Section 297B.03 - [Effective 7/1/2024] EXEMPTIONS
- Section 297B.031 - TAX REFUND
- Section 297B.032 - [Repealed]
- Section 297B.035 - VEHICLE PURCHASED BY DEALER OR LESSOR
- Section 297B.0351 - MANUFACTURER TESTING VEHICLE
- Section 297B.04 - [Repealed]
- Section 297B.05 - [Repealed]
- Section 297B.06 - NO REGISTRATION UNLESS TAX PAID
- Section 297B.07 - PRESUMPTIONS
- Section 297B.08 - TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY
- Section 297B.09 - ALLOCATION OF REVENUE
- Section 297B.10 - PENALTIES
- Section 297B.11 - REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS
- Section 297B.12 - PRIVATE NATURE OF INFORMATION
- Section 297B.13 - EXEMPTION FROM EXCISE TAX OF CHAPTER 297A