CHAPTER 2
SALES TAX

SECTION:

7-201: Citation And Codification

7-202: Definitions

7-203: Tax Collector Defined

7-204: Classification Of Taxpayers

7-205: Subsisting State Permits

7-206: Effective Date

7-207: Purpose Of Revenues

7-208: Tax Rate; Sales Subject To Tax

7-209: Exemptions; Sales Subject To Other Tax

7-210: Exemptions; Governmental And Nonprofit Entities

7-211: Exemptions; General

7-212: Exemptions; Agriculture

7-213: Exemptions; Manufacturers

7-214: Exemptions; Corporations And Partnerships

7-215: Tax Due When; Returns; Records

7-216: Payment Of Tax; Brackets

7-217: Tax Constitutes Debt

7-218: Vendor's Duty To Collect Tax; Penalties

7-219: Returns And Remittances; Discounts

7-220: Interest And Penalties; Delinquency

7-221: Waiver Of Interest And Penalties

7-222: Erroneous Payments; Claim For Refund

7-223: Fraudulent Returns

7-224: Records Confidential

7-225: Amendments

7-226: Provisions Cumulative