Article 15A - USE TAX
- Section 11-15A-1 - Definitions
- Section 11-15A-1a - Legislative findings
- Section 11-15A-2 - Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
- Section 11-15A-2a - Tax on value of property used or consumed in this state
- Section 11-15A-2b - Tax on the manufacture, sale and installation of modular dwellings
- Section 11-15A-3 - Exemptions
- Section 11-15A-3a - Moving residence or business into state
- Section 11-15A-3b - Repealed
- Section 11-15A-3c - Repealed
- Section 11-15A-3d - Direct pay permits
- Section 11-15A-4 - Evidence of use
- Section 11-15A-5 - How collected
- Section 11-15A-6 - Collection by retailer
- Section 11-15A-6a - Collection by certain other retailers
- Section 11-15A-6b - Collection of tax by marketplace facilitators and referrers
- Section 11-15A-7 - Foreign retailers
- Section 11-15A-8 - Absorbing tax
- Section 11-15A-9 - Tax as debt
- Section 11-15A-10 - Payment to tax commissioner
- Section 11-15A-10a - Credit for sales tax liability paid to another state
- Section 11-15A-11 - Liability of user
- Section 11-15A-12 - Bond to secure payment
- Section 11-15A-13 - Tax on gasoline and special fuel; section repealed January 1, 2004
- Section 11-15A-13a - Tax on motor fuel effective January 1, 2004
- Section 11-15A-14 - Repealed
- Section 11-15A-15 - Repealed
- Section 11-15A-16 - Repealed
- Section 11-15A-17 - Repealed
- Section 11-15A-18 - Seller must show sale not at retail; presumption
- Section 11-15A-19 - Repealed
- Section 11-15A-20 - Repealed
- Section 11-15A-21 - Books; examination
- Section 11-15A-22 - Canceling or revoking permits
- Section 11-15A-23 - Tax imposed is in addition to all other taxes and charges
- Section 11-15A-24 - Repealed
- Section 11-15A-25 - Repealed
- Section 11-15A-26 - Repealed
- Section 11-15A-27 - Construction; partial unconstitutionality
- Section 11-15A-28 - General procedure and administration
- Section 11-15A-29 - Effective date