Sales Tax: Related Laws

Alabama

• Alabama Code > Title 40 > Chapter 23 - Sales and Use Taxes

Arizona

• Arizona Laws > Title 42 > Chapter 5 > Article 3 - Tax Exemption for Sales of Food

California

• California Codes > Revenue and Taxation Code > Division 2 > Part 1 - SALES AND USE TAXES

Florida

• Florida Regulations > Chapter 12A-1 - Sales and Use Tax
• Florida Regulations > Chapter 12A-15 - Discretionary Sales Surtax

Hawaii

• Hawaii Revised Statutes > Chapter 255D - Hawaii Simplified Sales and Use Tax Administration Act

Idaho

• Idaho Code > Title 63 > Chapter 36 - Sales Tax

Iowa

• Iowa Code > Chapter 423 - Streamlined Sales and Use Tax Act

Kansas

• Kansas Statutes > Chapter 79 > Article 36 - Kansas Retailers' Sales Tax

Kentucky

• Kentucky Statutes > Chapter 139 - Sales and Use Taxes

Louisiana

• Louisiana Revised Statutes 47:301.1 - Telecommunications and ancillary services
• Louisiana Revised Statutes 47:302.1 - Exemptions from lease or rental tax, helicopters
• Louisiana Revised Statutes 47:302.3 - Disposition of certain collections in the city of Bossier City
• Louisiana Revised Statutes 47:302.4 - Disposition of certain collections in Madison and Richland Parishes
• Louisiana Revised Statutes 47:302.5 - Disposition of certain collections in Vernon Parish

Maine

• Maine Revised Statutes > Title 36 > Part 3 - Sales and Use Tax

Maryland

• Maryland Code > TAX - GENERAL > Title 11 - Sales and Use Tax

Massachusetts

• Massachusetts General Laws > Chapter 64H - Tax On Retail Sales of Certain Tangible Personal Property

Michigan

• Michigan Laws > Chapter 205 > Act 167 of 1933 - General Sales Tax Act

Missouri

• Missouri Constitution Article IV Sec. 30(b) - Source and application of state road fund -- sales tax imposed on sale of motor vehicles, apportionment, how, use of revenue -- distribution of increases -- sales taxes not part of total state revenues or...

Montana

• Montana Code > Title 15 > Chapter 68 - Sales Tax

Nevada

• Nevada Constitution Article 10 § 3A
• Nevada Revised Statutes > Chapter 360B - Sales and Use Tax Administration
• Nevada Revised Statutes > Chapter 372 - Sales and Use Taxes

New Jersey

• New Jersey Statutes > Title 54 > Chapter 32B - Sales and Use Tax Act

New Mexico

• New Mexico Statutes > Chapter 7 > Article 5A - Streamlined Sales and Use Tax Administration

North Dakota

• North Dakota Code > Chapter 57-39.2 - Sales Tax
• North Dakota Code > Chapter 57-39.4 - Streamlined Sales and Use Tax Agreement

Ohio

• Ohio Code > Chapter 5739 - Sales Tax
• Ohio Code > Chapter 5740 - Simplified Sales and Use Tax Administration Act

Rhode Island

• Rhode Island General Laws > Chapter 44-18 - Sales and Use Taxes - Liability and Computation
• Rhode Island General Laws > Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
• Rhode Island General Laws > Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act
• Rhode Island General Laws > Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection
• Rhode Island General Laws > Chapter 44-58 - Streamlined Sales Tax System

South Dakota

• South Dakota Codified Laws > Title 10 > Chapter 45C - Uniform Sales and Use Tax Administration Act
• South Dakota Codified Laws > Title 10 > Chapter 64 - Collection of Sales Taxes From Out-of-State Sellers

Tennessee

• Tennessee Code > Title 67 > Chapter 6 - Sales and Use Taxes

Utah

• Utah Code > Title 59 > Chapter 12 - Sales and Use Tax Act

Vermont

• Vermont Statutes > Title 32 > Chapter 233 - Sales and Use Tax

Virginia

• Virginia Code 58.1-600: Short title
• Virginia Code 58.1-601: Administration of chapter
• Virginia Code 58.1-602: Definitions
• Virginia Code 58.1-603: (Contingent expiration date) Imposition of sales tax
• Virginia Code 58.1-603.1: (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities

West Virginia

• West Virginia Code > Chapter 11 > Article 15 - Consumers Sales and Service Tax
• West Virginia Code > Chapter 11 > Article 15B - Streamlined Sales and Use Taxes