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| § 42-5151 |
Definitions |
| § 42-5152 |
Presumption |
| § 42-5153 |
Exclusions from sales price |
| § 42-5154 |
Registration of retailers |
| § 42-5155 |
Levy of tax; tax rate; purchaser’s liability |
| § 42-5156 |
Tangible personal property provided under a service contract or warranty; definition |
| § 42-5157 |
Motor vehicles removed from inventory; service vehicles |
| § 42-5158 |
Motor vehicles used by motor vehicle manufacturers |
| § 42-5159 |
Exemptions |
| § 42-5160 |
Liability for tax |
| § 42-5161 |
Collection from purchaser; receipt; tax as debt to state |
| § 42-5162 |
Monthly return; time for payment; extension of time; quarterly payment |
| § 42-5163 |
Personal liability for tax; remedies for collection |
| § 42-5164 |
Disposition of revenue |
| § 42-5165 |
Retailer; advertising absorption of tax prohibited; penalty |
| § 42-5166 |
Diesel fuel imported and used by locomotives; exemption |
| § 42-5167 |
Use tax direct payment |
| § 42-5168 |
Use tax percentage based reporting; definitions |
