ARTICLE 777
Sales and Use Tax
777.01   Council findings.
777.02   Definitions.
777.03   Imposition of consumers sales  and service tax.
777.04   Imposition of use tax.
777.05   Calculation of tax on fractional parts of a dollar.
777.06   State and local tax bases.
777.07   Exceptions.
777.08   Credit against municipal use tax.
777.09   Tax to be cumulative.
777.10   Local rate and boundary database; changes.
777.11   State level administration.
777.12   Administrative procedures.
777.13   Criminal penalties.
777.14   Automatic updates.
777.15   Deposit of taxes collected.
777.16   Effective date.
777.17      Notification of Tax  Commissioner.