CHAPTER 3
SALES TAX

SECTION:

7-3-1: Title

7-3-2: Definitions

7-3-3: Tax Collector Defined

7-3-4: Classification Of Taxpayers

7-3-5: Subsisting State Permits

7-3-6: Effective Date

7-3-7: Tax Imposed; Rates; Effective Dates; Purposes

7-3-8: Sales Subject To Tax; Exemptions

7-3-9: Tax Due And Payable; Returns; Records

7-3-10: Payment Of Tax; Brackets

7-3-11: Tax Constitutes Debt

7-3-12: Vendor's Duty To Collect Tax; Penalties

7-3-13: Returns And Remittances; Discounts

7-3-14: Classification Of Vendors

7-3-15: Interest And Penalties; Delinquency

7-3-16: Waiver Of Interest And Penalties

7-3-17: Erroneous Payments; Claim For Refund

7-3-18: Fraudulent Returns

7-3-19: Records Confidential

7-3-20: Amendments

7-3-21: Provisions Cumulative