Subchapter B - STATE SALES AND USE TAX
- Section .0100 - GENERAL PROVISIONS (§§ 7B.0101 — 7B.0126)
- Section .0200 - GENERAL APPLICATION OF LAW TO MANUFACTURING AND INDUSTRIAL PROCESSING (§§ 7B.0201-.0202 — 7B.0206-.0207)
- Section .0300 - SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS (§ 7B.0301-.0302)
- Section .0400 - SPECIFIC INDUSTRIES (§ 7B.0401-.0407)
- Section .0500 - EXEMPT SALES TO MANUFACTURERS (§§ 7B.0501 — 7B.0503)
- Section .0600 - SALES OF MILL MACHINERY AND ACCESSORIES (§§ 7B.0601-.0610 — 7B.0613-.0634)
- Section .0700 - SPECIFIC INDUSTRY PURCHASES (§ 7B.0701-.0716)
- Section .0800 - ADJUSTMENTS: REPLACEMENTS: ALTERATIONS AND INSTALLATION SALES (§§ 7B.0801 — 7B.0805-.0811)
- Section .0900 - ADVERTISING AND ADVERTISING AGENCIES: PUBLIC RELATIONS FIRMS (§§ 7B.0901 — 7B.0904)
- Section .1000 - BARBERS: BEAUTY SHOP OPERATORS: SHOE REPAIRMEN: WATCH REPAIRMEN (§§ 7B.1001 — 7B.1002-.1003)
- Section .1100 - QUALIFYING AND CONDITIONAL FARMERS (§§ 7B.1101 — 7B.1123)
- Section .1200 - HOTELS: MOTELS: TOURIST CAMPS AND TOURIST CABINS (§§ 7B.1201 — 7B.1203)
- Section .1300 - SALES IN INTERSTATE COMMERCE (§§ 7B.1301 — 7B.1305)
- Section .1400 - SALES OF MEDICINES: DRUGS AND MEDICAL SUPPLIES (§§ 7B.1401 — 7B.1406)
- Section .1500 - FINANCE COMPANIES: FINANCE CHARGES AND CARRYING CHARGES (§§ 7B.1501 — 7B.1502)
- Section .1600 - SALES TO OR BY HOSPITALS: EDUCATIONAL: CHARITABLE OR RELIGIOUS INSTITUTIONS: ETC.: AND REFUNDS THERETO (§§ 7B.1601 — 7B.1605)
- Section .1700 - SALES TO OR BY THE STATE: COUNTIES: CITIES: AND OTHER POLITICAL SUBDIVISIONS (§§ 7B.1701 — 7B.1706)
- Section .1800 - HOSPITALS AND SIMILAR INSTITUTIONS (§§ 7B.1801 — 7B.1804-.1805)
- Section .1900 - TIRE RECAPPERS AND RETREADERS: TIRE AND TUBE REPAIRS (§§ 7B.1901 — 7B.1907)
- Section .2000 - SALES AND GIFTS BY EMPLOYERS TO EMPLOYEES (§§ 7B.2001 — 7B.2002)
- Section .2100 - ELECTRICITY: PIPED NATURAL GAS: BOTTLED GAS: COAL: COKE: FUEL OIL: OXYGEN: ACETYLENE: HYDROGEN: LIQUEFIED PETROLEUM GAS AND OTHER COMBUSTIBLES (§§ 7B.2101 — 7B.2105)
- Section .2200 - FOOD AND FOOD PRODUCTS FOR HUMAN CONSUMPTION (§§ 7B.2201 — 7B.2213)
- Section .2300 - SALES TO OUT-OF-STATE MERCHANTS FOR RESALE (§§ 7B.2301 — 7B.2303)
- Section .2400 - VETERINARIANS (§§ 7B.2401 — 7B.2402)
- Section .2500 - FURNITURE AND STORAGE WAREHOUSEMEN (§§ 7B.2501 — 7B.2504)
- Section .2600 - LIABILITY OF CONTRACTORS: USE TAX ON EQUIPMENT BROUGHT INTO STATE: BUILDING MATERIALS (§§ 7B.2601 — 7B.2611-.2612)
- Section .2700 - DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES (§§ 7B.2701 — 7B.2703)
- Section .2800 - FLORIST: NURSERIES: GREENHOUSES (§§ 7B.2801 — 7B.2802)
- Section .2900 - VENDING MACHINES (§§ 7B.2901 — 7B.2903)
- Section .3000 - ARTICLES TAKEN IN TRADE: TRADE-INS: REPOSSESIONS: RETURNED MERCHANDISE: USED OR SECONDHAND MERCHANDISE (§§ 7B.3001 — 7B.3013)
- Section .3100 - RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES (§§ 7B.3101 — 7B.3107)
- Section .3200 - TELECOMMUNICATIONS AND TELEGRAPH COMPANIES (§§ 7B.3201-.3202 — 7B.3204)
- Section .3300 - ORTHOPEDIC APPLIANCES (§§ 7B.3301 — 7B.3303-.3306)
- Section .3400 - MEMORIAL STONE AND MONUMENT DEALERS AND MONUMENT MANUFACTURERS (§§ 7B.3401 — 7B.3404)
- Section .3500 - MACHINISTS: FOUNDRYMEN: AND PATTERN MAKERS (§§ 7B.3501 — 7B.3506)
- Section .3600 - FUNERAL EXPENSES (§§ 7B.3601 — 7B.3603)
- Section .3700 - LUBRICANTS: OILS AND GREASES (§§ 7B.3701 — 7B.3703)
- Section .3800 - PROMOTIONAL ITEMS: GIFTS (§§ 7B.3801 — 7B.3804)
- Section .3900 - CONTAINERS: WRAPPING: PACKING AND SHIPPING MATERIALS (§§ 7B.3901-.3903 — 7B.3911)
- Section .4000 - FERTILIZER: SEEDS: FEED AND INSECTICIDES (§§ 7B.4001 — 7B.4010-.4011)
- Section .4100 - ARTISTS: ART DEALERS: PHOTOGRAPHERS: ETC (§§ 7B.4101 — 7B.4110)
- Section .4200 - SALES TO THE UNITED STATES GOVERNMENT OR AGENCIES THEREOF (§§ 7B.4201 — 7B.4210)
- Section .4300 - REFUNDS TO INTERSTATE CARRIERS (§§ 7B.4301 — 7B.4303)
- Section .4400 - LEASE OR RENTAL (§§ 7B.4401 — 7B.4416)
- Section .4500 - LAUNDRIES: DRY CLEANING PLANTS: LAUNDERETTES: LINEN RENTALS: AND SOLICITORS FOR SUCH BUSINESSES (§§ 7B.4501 — 7B.4515)
- Section .4600 - MOTOR VEHICLES AND BOATS (§§ 7B.4601 — 7B.4619)
- Section .4700 - PRINTERS AND NEWSPAPER OR MAGAZINE PUBLISHERS (§§ 7B.4701 — 7B.4718)
- Section .4800 - BASIS OF REPORTING (§§ 7B.4801 — 7B.4803)
- Section .4900 - TRANSPORTATION CHARGES (§ 7B.4901-.4902)
- Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES (§§ 7B.5001 — 7B.5004)
- Section .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS (§§ 7B.5101 — 7B.5102)
- Section .5200 - BABY CHICKS AND POULTS (§ 7B.5201-.5202)
- Section .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS (§§ 7B.5301 — 7B.5302)
- Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES (§§ 7B.5401-.5406 — 7B.5463)