Chapter 9 - LOCAL SALES AND USE TAXES
- Section 316-9-001 - GENERAL PROVISIONS AND DEFINITIONS
- Section 316-9-002 - AUTHORIZATION FOR CITIES - UP TO 11/2%
- Section 316-9-003 - AUTHORIZATION FOR CITIES - IN EXCESS OF 11/2%
- Section 316-9-004 - AUTHORIZATION FOR COUNTIES
- Section 316-9-005 - CITIES AND COUNTIES - CHANGE OF RATE
- Section 316-9-006 - CITIES AND COUNTIES - TIMELINES FOR SUBMITTING CERTIFIED MATERIALS TO THE DEPARTMENT
- Section 316-9-007 - CITIES - CHANGE OR ALTERATION OF CITY BOUNDARIES
- Section 316-9-008 - CITIES - CERTIFIED REPRESENTATIVE AUTHORIZED TO EXAMINE CONFIDENTIAL SALES TAX RETURNS AND RETURN INFORMATION
- Section 316-9-011 - DUTIES OF THE DEPARTMENT TO ADMINISTER LOCAL SALES AND USE TAXES
- Section 316-9-012 - DUTIES OF RETAILERS - COLLECTING, REPORTING, AND REMITTING LOCAL SALES AND USE TAXES