Section
Sales Tax
37.01 Taxes imposed; effective dates
37.02 Sales subject to tax; exemptions
Use Tax
37.15 Excise tax on storage; use or other consumption of tangible personal property levied
37.16 Exemptions
37.17 Time due; returns; payment
37.18 Tax constitutes debt
37.19 Collection of tax by retailer or vendor
37.20 Collection of tax by retailer or vendor not maintaining a place of business within the state or both within and without state; permits
37.21 Revoking permits
37.22 Remunerative deductions allowed vendors or retailers of other states
37.23 Interest and penalties; delinquency
37.24 Waiver of interest and penalties
37.25 Erroneous payments; claim for refund
37.26 Fraudulent returns
37.27 Records confidential
37.28 Provisions cumulative
37.29 Provisions severable
37.30 Definitions
37.31 Classification of taxpayers
37.32 Subsisting state permits
37.33 Purposes of revenues
Hotel/Motel Tax
37.45 Short title
37.46 Definitions
37.47 Tax rate
37.48 Exemptions
37.49 Administration and collection of tax
37.50 Use of funds
37.51 Records confidential
37.52 Fraudulent returns
37.53 Amendments
37.54 Provisions cumulative
37.99 Penalty