- Section 27-67-1 - Title of article
- Section 27-67-3 - Definitions
- Section 27-67-4 - Mail order sales
- Section 27-67-5 - Tax levy
- Section 27-67-6 - Exemption for boxes, etc. brought into state for use with materials for federal government
- Section 27-67-7 - Exemptions
- Section 27-67-8 - Examination of records of religious institution; retroactive application of exemption from use tax on certain property used by religious institutions
- Section 27-67-9 - Registration of seller
- Section 27-67-11 - Seller to collect tax from purchaser; collection of taxes by marketplace facilitator
- Section 27-67-13 - Liability of user
- Section 27-67-15 - Issuance of permits
- Section 27-67-17 - Payment of tax to commissioner, filing of returns
- Section 27-67-19 - Extension of time; damages
- Section 27-67-21 - Tax constitutes a debt
- Section 27-67-23 through 27-67-27 - [Repealed]
- Section 27-67-29 - Disbursement from treasury to taxpayer
- Section 27-67-31 - Administration of article by commissioner; monthly distribution of funds
- Section 27-67-32 - [Repealed]
- Section 27-67-33 - Prior claims not affected
- Section 27-67-35 - [Effective Until 7/1/2024] Special fund created to assist municipalities and counties in paying for the repair, maintenance, reconstruction of roads, streets, bridges; distribution of funds
- Section 27-67-35 - [Effective 7/1/2024] Special fund created to assist municipalities and counties in paying for the repair, maintenance, reconstruction of roads, streets, bridges; distribution of funds