Section
General Provisions
34.001 Depositories designated; funds to be deposited
34.002 Funds secured by unit collateral system
Sales Tax
34.015 Adoption; amendments and effective date
34.016 Definitions
34.017 Classification of taxpayers
34.018 Subsisting state permits
34.019 Purpose of revenues
34.020 Tax rate; sales subject to tax
34.021 Exemptions on sales subject to other tax
34.022 Exemptions generally
34.023 Exemptions for governmental and nonprofit entities
34.024 Exemptions for agriculture
34.025 Exemptions for manufacturers
34.026 Exemptions for corporations and partnerships
34.027 Time when due; returns and records
34.028 Payment of tax; brackets
34.029 Tax constitutes debt
34.030 Duty of vendor to collect
34.031 Returns and remittances; discounts
34.032 Interest and penalties for delinquency
34.033 Waiver of interest and penalties
34.034 Erroneous payments; claims for refunds
34.035 Records confidential
34.036 Amendment provisions
34.037 Provisions cumulative
Use Tax
34.050 Adoption
34.051 Definitions
34.052 Classification of taxpayers
34.053 Subsisting state permits
34.054 Purpose of revenues
34.055 Tax levied
34.056 Exemptions
34.057 Time when due; returns and payments
34.058 Tax constitutes debt
34.059 Duty of retailer or vendor to collect
34.060 Permits for retailers or vendors not within or both within and without state
34.061 Revoking permits for noncompliance
34.062 Remunerative deductions for retailers or vendors of other states
34.063 Interest and penalties for delinquency
34.064 Waiver of interest and penalties
34.065 Erroneous payments; claims for refunds
34.066 Records confidential
34.067 Provisions cumulative
Tourism Tax
34.080 Definitions
34.081 Tax rate
34.082 Designation of tax on bills
34.083 Duty of operator to collect
34.084 Remittance of Hotel Lodging Tax
34.085 Tourism and Development Fund created
34.086 Disbursement of funds
34.087 Exemptions
Utility Tax
34.100 Tax levied
34.101 Franchises exempt
34.102 Payment of tax
34.103 Failure to pay
34.104 Tax constitutes a lien
Natural Gas Tax
34.115 Tax levied
34.116 Franchises exempt
34.117 Payment of tax
34.118 Failure to pay
34.119 Tax constitutes a lien
34.120 Permit granted when franchise not held
Telephone Exchange Fee
34.135 Fee levied
34.136 Time when due; payment
34.137 Fee in lieu of other fees or taxes
Purchasing Powers
34.150 Definitions
34.151 Purchasing officers
34.152 Purchases without Approval
34.153 Competitive bids
34.154 Lease/purchase agreements
34.155 Sale or distribution of surplus property
34.156 Sale or distribution of surplus real property
34.157 Cooperative purchasing
34.158 Prohibited purchases
34.159 Emergency purchases
34.999 Penalty