DEFINITIONS; ADMINISTRATION
- Section 237-1 - Definitions
- Section 237-2 - "Business", "engaging" in business, defined
- Section 237-2.5 - Engaging in business in the State
- Section 237-3 - "Gross income", "gross proceeds of sale", defined
- Section 237-4 - "Wholesaler", "jobber", defined
- Section 237-4.5 - Marketplace facilitators
- Section 237-5 - "Producer" defined
- Section 237-6 - "Contractor", "contracting", "federal cost-plus contractor", defined
- Section 237-7 - "Service business or calling", defined
- Section 237-8 - Administration and enforcement by department
- Section 237-8.5 - [Repealed]
- Section 237-8.6 - [Repealed effective 12/31/2030] County surcharge on state tax; administration