CHAPTER 2
SALES TAX
SECTION:
7-201: Adoption; Amendments
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