Browse as ListSearch Within- Section 1354.14 - Short Title
- Section 1354.15 - Definitions
- Section 1354.16 - Simplified Sales and Use Tax - Multistate Discussions
- Section 1354.17 - Members of the Multistate Discussions
- Section 1354.18 - Streamlined Sales and Use Tax Agreement
- Section 1354.19 - Streamlined Sales and Use Tax Agreement - No Effect on State Law
- Section 1354.20 - Requirements of Streamlined Sales and Use Tax Agreement
- Section 1354.21 - Agreement Authorized by Cooperaing Sovereigns
- Section 1354.22 - Beneficiaries of the Agreement
- Section 1354.23 - Certified Service Providers
- Section 1354.24 - Amnesty
- Section 1354.25 - Effective Date of State or Local Sales and Use Tax Rate Changes
- Section 1354.26 - Refund Procedures for Incorrectly Paid Sales or Use Taxes
- Section 1354.27 - Retail Sale - Sourcing - Lease or Rental - Sourcing
- Section 1354.28 - Repealed
- Section 1354.29 - Direct Mail Form - Seller's Collection of Tax
- Section 1354.30 - Purchaser Without Direct Pay Permit to Provide Seller With Direct Mail Form or Delivery Information
- Section 1354.31 - Sale of Telecommunications Services - Sourcing
- Section 1354.32 - Commission's Duty to Provide and Maintain Database for Sales and Use Tax - Participation in Development of Addresses-Based System - Relieve Vendors and Providers from Liability for Collecting Incorrect Amounts
- Section 1354.33 - Confidentiality of Participants in Streamlined Sales and Use Tax Agreement System
- Section 1354.34 - Taxability Matrix
- Section 1354.35 - Gross Receipts or Sales Price of "Bundled Transaction"
- Section 1354.36 - One Subject Requirement for Sales Tax Levy Ballot Issues
- Section 1355 - Exemptions - Subject to Other Tax
- Section 1355.1 - Report for Motor Vehicle Leases
- Section 1356 - [Multiple Versions]Exemptions - Governmental and nonprofit entities (§ 1356)
- Section 1356.1 - Eligibility for Sales Tax Exemptions - Fire Departments
- Section 1356.2 - Unlawful Tax Exemption Claims for Purchases for Personal Use - Penalties
- Section 1357 - [Multiple Versions]Exemptions - General (§ 1357)
- Section 1357.1 - Repealed
- Section 1357.2 - Repealed
- Section 1357.3 - Repealed
- Section 1357.4 - Administration of Exemption for Sales of Computers, Data Processing Equipment, and Other Equipment
- Section 1357.5 - Administration of Exemption for Sales to Qualified Aircraft Maintenance or Manufacturing Facility
- Section 1357.6 - Tax Exemptions for Sales of Drugs, Medicine, Medical Devices, Durable Medical Equipment, Mobility-Enhancing Equipment, and Prosthetic Devices
- Section 1357.7 - Exemption for Sale of Horses
- Section 1357.8 - Repealed
- Section 1357.9 - Tax Exemption - Service Transactions Among Related Entities
- Section 1357.10 - Clothing and Footwear - August Tax Exemption
- Section 1357.21
- Section 1358 - Exemptions - Agriculture
- Section 1358.1 - Proof of Eligibility for Exemption
- Section 1359 - Exemptions - Manufacturing
- Section 1359.1 - Administration of Exemption for Sales to Qualified Manufacturers - Local and State Sales Tax Refund
- Section 1359.2 - Proof of Eligibility for Sales Tax Exemption - Permit
- Section 1360 - Exemptions - Corporations - Partnerships
- Section 1361 - Consumer to Pay Tax - Vendor to Collect Tax - Penalties for Failure to Collect
- Section 1361.1 - Consumer Exemption - Vendor Liability - Communication Public
- Section 1361.2 - Proof of Eligibility for Section 1357(34) Exemption
- Section 1362 - Remittance of Tax - Tax Brackets
- Section 1363 - Classification of Vendors
- Section 1364 - Permits to do Business
- Section 1364.1 - Permit to Directly Remit Taxes
- Section 1364.2 - Special Event Permit - Sales Tax - Sales Tax Reports
- Section 1364.3 - Procedures to Increase the Collection of Sales and Use Taxes
- Section 1365 - When Tax Due - Reports - Records
- Section 1365.1 - Sales and Use Tax Returns - Format
- Section 1366 - Credits
- Section 1367 - Repealed
- Section 1367.1 - [Repealed]
- Section 1368 - Bond or Security
- Section 1368.1 - Repealed
- Section 1368.2 - [Repealed]Repealed
- Section 1368.3 - Noncompliant Taxpayer - Authority of Tax Commission to Close Business
- Section 1369 - Collection of Delinquent Taxes - Political Subdivisions Failing to Pay
- Section 1370 - County Sales Tax - Exemptions - Purpose - Duration - County Sales Tax Revolving Fund
- Section 1370.1 - County Sales Tax - County Jail
- Section 1370.2 - County Sales Tax - Aircraft Maintenance or Manufacturing
- Section 1370.2A - County Sales Tax - Manufacturing Facilities
- Section 1370.3 - Claim for Sales Tax Relief - Inmates not Eligible
- Section 1370.4 - County Sales Tax - Facilities for Lease or Conveyance to the Government of the United States
- Section 1370.5 - County Sales Tax - Economic Development Projects
- Section 1370.6 - County Sales Tax - Public Improvements
- Section 1370.7 - Joint Creation of Transportation Authority - Authority to Levy Sales Tax
- Section 1370.8 - Joint Creation of Hospital Authority - Levy of Sales Tax - Dissolution
- Section 1370.9 - Lodging Tax
- Section 1371 - Authority to Contract to Assess, Collect, and Enforce Sales Tax
- Section 1372 - Liens
- Section 1373 - Creation of Sales Tax Remitting Account - Consistence
- Section 1374 - Administration of Sales Tax Remitting Account
- Section 1375 - Digital Mapping System for Municipal Boundaries
- Section 1376 - Printing Activities
- Section 1377 - Footwear and Clothing - Counties' and Authorized Authorities' Power to Levy Taxes
- Section 1391 - Definitions
- Section 1392 - Election Requirements - Sales and Use Tax - Remote Seller, Marketplace Facilitator, or Referrer
- Section 1393 - Notice and Reporting Requirements
- Section 1394 - Annual Notice and Reporting Requirements
- Section 1395 - Annual Notice and Reporting Requirements to Tax Commission
- Section 1396 - Penalties and Interest - Abatement - No Class Action - Right to Seek Refund
- Section 1397 - No Affect on Obligations of a Vendor to Register, Collect, and Remit