LICENSES; TAX; EXEMPTIONS
- Section 237-9 - Licenses; penalty
- Section 237-9.3 - General excise tax benefits; denial of tax benefits for failure to properly claim
- Section 237-9.5 - No separate licensing, filing, or liability for certain revocable trusts
- Section 237-10 - [Repealed]
- Section 237-10.5 - Reporting requirement for contractors on federal construction projects
- Section 237-11 - Tax year
- Section 237-12 - Tax cumulative; extent of license
- Section 237-13 - Imposition of tax
- Section 237-13.3 - [Repealed]
- Section 237-13.5 - Assessment on generated electricity
- Section 237-13.8 - Sales of telecommunications services through prepaid telephone calling service
- Section 237-14 - Segregation of gross income, etc., on records and in returns
- Section 237-14.5 - Segregation of gross income, etc., on records and in returns of telecommunications businesses
- Section 237-15 - Technicians
- Section 237-16 - [Repealed]
- Section 237-16.5 - Tax on written real property leases; deduction allowed
- Section 237-16.8 - Exemption of certain convention, conference, and trade show fees
- Section 237-17 - Persons with impaired sight, hearing, or who are totally disabled
- Section 237-18 - Further provisions as to application of tax
- Section 237-19 - [Repealed]
- Section 237-20 - Principles applicable in certain situations
- Section 237-21 - Apportionment
- Section 237-22 - Conformity to Constitution, etc
- Section 237-23 - Exemptions, persons exempt, applications for exemption
- Section 237-23.5 - Related entities; common paymaster; certain exempt transactions
- Section 237-24 - Amounts not taxable
- Section 237-24.3 - [Effective Until 1/1/2026] Additional amounts not taxable
- Section 237-24.3 - [Effective 1/1/2026] Additional amounts not taxable
- Section 237-24.5 - Additional exemptions
- Section 237-24.7 - Additional amounts not taxable
- Section 237-24.8 - Amounts not taxable for financial institutions
- Section 237-24.9 - Aircraft service and maintenance facility
- Section 237-24.75 - Additional exemptions
- Section 237-25 - Exemptions of sales and gross proceeds of sales to federal government, and credit unions
- Section 237-26 - Exemption of certain scientific contracts with the United States
- Section 237-27 - Exemption of certain petroleum refiners
- Section 237-27.1 - [Repealed]
- Section 237-27.5 - Air pollution control facility
- Section 237-27.6 - Solid waste processing, disposal, and electric generating facility; certain amounts exempt
- Section 237-28 - [Repealed]
- Section 237-28.1 - Exemption of certain shipbuilding and ship repair business
- Section 237-28.2 - [Repealed]
- Section 237-29 - Exemptions for certified or approved housing projects
- Section 237-29.5 - Exemption for sales of tangible personal property shipped out of the State
- Section 237-29.6 - [Repealed]
- Section 237-29.7 - Exemption of insurance companies
- Section 237-29.8 - Call centers; exemption; engaging in business; definitions
- Section 237-29.53 - Exemption for contracting or services exported out of State
- Section 237-29.55 - Exemption for sale of tangible personal property for resale at wholesale
- Section 237-29.57 - Exemption for intangible property used outside the State
- Section 237-29.65 - [Repealed]
- Section 237-29.75 - [Repealed]