Section
113.01 Definitions
113.02 Rate of tax
113.03 Exemptions
113.04 Tax to be separately stated and charged
113.05 Registration
113.06 Reporting and remitting
113.07 Penalties and interest
113.08 Failure to collect and report tax; determination of tax by Tax Commissioner
113.09 Records
113.10 Refunds
113.11 Actions to collect
113.12 Moneys received; where credited
113.99 Penalty