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|
| § 77.51 |
Definitions |
| § 77.52 |
Imposition of retail sales tax |
| § 77.522 |
Sourcing |
| § 77.524 |
Seller and 3rd-party liability |
| § 77.525 |
Reduction to prevent double taxation |
| § 77.53 |
Imposition of use tax |
| § 77.535 |
Increases; building materials |
| § 77.54 |
General exemptions |
| § 77.55 |
Exemptions from sales tax |
| § 77.56 |
Exemptions from use tax |
| § 77.57 |
Liability of purchaser |
| § 77.58 |
Returns and payments |
| § 77.585 |
Return adjustments |
| § 77.59 |
Deficiency and refund determinations |
| § 77.60 |
Interest and penalties |
| § 77.61 |
Administrative provisions |
| § 77.62 |
Collection of delinquent sales and use taxes |
| § 77.63 |
Collection compensation |
| § 77.65 |
Uniform sales and use tax administration |
| § 77.66 |
Certification for collection of sales and use tax |
| § 77.67 |
Amnesty for new registrants |
