Article 28 - SALES AND COMPENSATING USE TAXES
- Part 1 - (1101 - 1103) DEFINITIONS
- Part 2 - (1104 - 1112) IMPOSITION OF TAXES
- 1104 - Convention center hotel unit fee.
- 1105 - Imposition of sales tax.
- 1105-A - Reduced tax rate on certain energy sources and services.
- 1105-B - Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production.
- 1105-C - Reduced tax rates with respect to certain gas service and electric service.
- 1106 - Transitional provisions.
- 1107 - Temporary municipal assistance sales and compensating use taxes for cities of one million or more.
- 1108 - Temporary municipal assistance sales and compensating use taxes for cities of under one million.
- 1109 - Sales and compensating use taxes for the metropolitan commuter transportation district.
- 1110 - Imposition of compensating use tax.
- 1111 - Special rules for computing receipts and consideration.
- 1112 - Taxes imposed on qualified Indian reservations.
- Part 3 - (1115 - 1123) EXEMPTIONS
- 1115 - Exemptions from sales and use taxes.
- 1116 - Exempt organizations.
- 1117 - Certain sales of motor vehicles and vessels.
- 1118 - Exemptions from use tax.
- 1119 - Enacted without section heading.
- 1120 - Refunds and credits with respect to motor fuel and diesel motor fuel.
- 1121 - Refunds and credits with respect to cigarettes.
- 1122 - Exemption from tax on amusement charges.
- 1123 - Exemption from tax on the charge of a roof garden, cabaret or other similar place.
- Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
- 1131 - Definitions.
- 1132 - Collection of tax from customer; proof required for registration of motor vehicles.
- 1133 - Liability for the tax.
- 1134 - Registration.
- 1135 - Records to be kept.
- 1136 - Returns.
- 1137 - Payment of tax.
- 1137-A - Returns of estimated tax and payments.
- 1138 - Determination of tax.
- 1139 - Refunds.
- 1140 - Remedies exclusive.
- 1141 - Proceedings to recover tax.
- 1142 - General powers of the tax commission.
- 1142-A - Special requirements relating to the service of providing parking, garaging or storing for motor vehicles.
- 1143 - Administration of oaths and compelling testimony.
- 1144 - Reference to tax.
- 1145 - Penalties and interest.
- 1146 - Returns to be secret.
- 1147 - Notices and limitations of time.
- 1148 - Deposit and disposition of revenue.
- Part 5 - (1150) FEE ON PAGING DEVICES