Section
3-2-1 Citation and codification
3-2-2 Definitions
3-2-3 Tax Collector defined
3-2-4 Classification of taxpayers
3-2-5 Subsisting state permits
3-2-6 Effective date
3-2-7 Purpose of revenues
3-2-8 Tax rate; sales subject to tax
3-2-9 Exemptions; sales subject to other tax
3-2-10 Exemptions; governmental and nonprofit entities
3-2-11 Exemptions; general
3-2-12 Exemptions; agriculture
3-2-13 Exemptions; manufacturers
3-2-14 Exemptions; corporations and partnerships
3-2-15 Tax due when; returns; records
3-2-16 Payment of tax; brackets
3-2-17 Tax constitutes debt
3-2-18 Vendor’s duty to collect tax; penalties
3-2-19 Returns and remittances; discounts
3-2-20 Interest and penalties; delinquency
3-2-21 Waiver of interest and penalties
3-2-22 Erroneous payments; claim for refund
3-2-23 Fraudulent returns
3-2-24 Records confidential
3-2-25 Amendments
3-2-26 Provisions cumulative