Section
Finance and Budget Administration
32.01 Depositories designated; funds to be deposited
32.02 Funds secured by unit collateral system
32.03 Contractual services defined for purchasing
32.04 Purchases
32.05 When prior approval is required
32.06 Competitive bidding
32.07 When competitive bidding is not required
32.08 Sales, Board of Trustees to declare surplus or obsolete competitive bidding
32.09 When competitive bidding is not required on sales
Sales Tax
32.20 Citation and codification
32.21 Definitions
32.32 Tax collector defined
32.33 Classification of taxpayers
32.34 Subsisting state permits
32.35 Effective date
32.36 Purpose of revenues
32.37 Tax rate; sales subject to tax
32.38 Tax due when; returns; records
32.39 Payment of tax; brackets
32.40 Tax constitutes debt
32.41 Vendor’s duty to collect tax
32.42 Returns and remittances; discounts
32.43 Interest and delinquency
32.44 Waiver of interest
32.45 Erroneous payments; claim for refund
32.46 Fraudulent returns
32.47 Records confidential
32.48 Amendments
32.49 Provisions cumulative
Exemptions
32.60 Sales subject to other tax
32.61 Governmental and non-profit entities
32.62 General
32.63 Agriculture
32.64 Manufacturers
32.65 Corporations and partnerships
32.99 Penalty