SECTION:
7-201: Citation Of Chapter
7-202: Definitions
7-203: Classification Of Taxpayers
7-204: Subsisting State Permits
7-205: Purpose Of Revenue; Disposition Of Proceeds; Additional One Percent Sales Tax
7-206: Tax Rate; Sales Subject To Tax
7-207: Exemptions; Sales Subject To Other Tax
7-208: Exemptions; Governmental And Nonprofit Entities
7-209: Exemptions; General
7-210: Exemptions; Agriculture
7-211: Exemptions; Manufacturers
7-212: Exemptions; Corporations And Partnerships
7-213: Tax Due And Payable
7-214: Payment Of Tax; Brackets
7-215: Tax Constitutes Prior Claim
7-216: Vendor's Duty To Collect Tax
7-217: Returns And Remittances; Discounts
7-218: Interest And Penalties; Delinquency; Discount Forfeiture
7-219: Waiver Of Interest And Penalties
7-220: Erroneous Payments; Claim For Refund
7-221: Failure To File; Fraudulent Returns; Penalties
7-222: Tax Records Confidential
7-223: Provisions Cumulative
7-224: Amendments To Chapter
Notes
| 1 | 1. 68 OS §§ 1350 et seq., 2701 et seq. |