ARTICLE 754
Consumer Sales and Use Tax
754.01   Council findings.
754.02   Definitions.
754.03   Imposition of consumer’s sales and service tax.
754.04   Imposition of use tax.
754.05   Calculation of tax on fractional parts of a dollar.
754.06   State and local sales and use tax bases.
754.07   Exceptions.
754.08   Local rate and boundary changes.
754.09   State level administration.
754.10   Administrative procedures.
754.11   Criminal penalties.
754.12   Automatic updating.
754.13   Sales and use taxes to be deposited directly in the General Fund.
754.14   Effective date.