TITLE 11 - SALES AND USE TAX
- Subtitle 1 - Definitions; General Provisions
- Section 11-101 - Definitions.
- Section 11-102 - Imposition of tax.
- Section 11-103 - Presumption of taxability.
- Section 11-104 - Tax rates.
- Section 11-105 - Credit - Collection and payment expense.
- Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement.
- Section 11-107 - [Abrogated].
- Section 11-108 - Prepaid telephone service.
- Subtitle 1A - Special Use Tax on Certain Electricity
- Subtitle 2 - Exemptions
- Section 11-201 - Agricultural purposes and products.
- Section 11-201.1 - Sale of tangible personal property through bulk vending machine.
- Section 11-202 - Cylinder demurrage charge.
- Section 11-203 - [Repealed].
- Section 11-204 - Exempt charitable or nonprofit sales [Amendment subject to abrogation].
- Section 11-205 - Flags.
- Section 11-206 - Food.
- Section 11-207 - Fuel.
- Section 11-208 - Interstate or foreign commerce or use in another state.
- Section 11-209 - Casual and isolated sale; distribution or transfer of tangible personal property.
- Section 11-210 - Machinery and equipment.
- Section 11-211 - Medicine and medical supplies; medical records; health and physical aids; hygienic aids.
- Section 11-212 - Mining purpose.
- Section 11-213 - Mobile homes.
- Section 11-214 - Nonresident property.
- Section 11-214.1 - Precious metal bullion and coins.
- Section 11-215 - Printing use and publications.
- Section 11-216 - Property for use in another state.
- Section 11-217 - Research and development purpose.
- Section 11-218 - Seafood harvesting purposes.
- Section 11-219 - Services.
- Section 11-220 - State or political subdivision.
- Section 11-221 - Taxation by other law.
- Section 11-222 - Testing equipment.
- Section 11-223 - Transportation services.
- Section 11-224 - Water.
- Section 11-225 - Computer programs.
- Section 11-226 - Appliances meeting certain efficiency requirements.
- Section 11-227 - Property or service used directly in film production activity.
- Section 11-228 - Tax-free period.
- Section 11-229 - Sale of electricity, fuel, etc.
- Section 11-230 - Sale of geothermal equipment or solar energy equipment.
- Section 11-231 - Lodging at corporate training center.
- Subtitle 3 - Tax Computation and Statement
- Subtitle 4 - Tax Collection
- Section 11-401 - Vendor.
- Section 11-402 - Tax assumption prohibited.
- Section 11-403 - Collection from buyer.
- Section 11-404 - Events not affecting collection.
- Section 11-405 - Collection exception - For sales through vending machines.
- Section 11-406 - Collection exception - Prepayment of tax.
- Section 11-407 - Collection exception - Direct pay permit for buyer.
- Section 11-408 - Collection exception - When buyer required to demonstrate exemption.
- Section 11-409 - Rebate program for retail sales.
- Subtitle 4A - Simplified Sales and Use Tax Administration Act
- Subtitle 5 - Returns and Records
- Subtitle 6 - Tax Payment
- Subtitle 7 - Licensing
- Section 11-701 - Definitions.
- Section 11-702 - License required.
- Section 11-703 - Applications for license.
- Section 11-704 - Issuance of licenses.
- Section 11-705 - Scope of license.
- Section 11-706 - Term of license.
- Section 11-707 - Special license to collect tax.
- Section 11-708 - Display of license.
- Section 11-709 - Transfer of license.
- Section 11-710 - Denials, reprimands, suspensions, and revocations - Grounds.
- Section 11-711 - Denials, reprimands, suspensions, and revocations - Hearings.
- Section 11-712 - Prohibited act.