Article 13 - SALES TAX CODE
- Section 1301 - [Repealed]
- Section 1302 - [Repealed]
- Section 1303 - [Repealed]
- Section 1304 - [Repealed]
- Section 1305 - [Repealed]
- Section 1306 - [Repealed]
- Section 1307 - [Repealed]
- Section 1308 - [Repealed]
- Section 1309 - [Repealed]
- Section 1310 - [Repealed]
- Section 1311 - [Repealed]
- Section 1312 - [Repealed]
- Section 1313 - [Repealed]
- Section 1314 - [Repealed]
- Section 1315 - [Repealed]
- Section 1316 - [Repealed]
- Section 1317 - [Repealed]
- Section 1318 - [Repealed]
- Section 1319 - [Repealed]
- Section 1320 - [Repealed]
- Section 1321 - [Repealed]
- Section 1322 - [Repealed]
- Section 1323 - [Repealed]
- Section 1324 - [Repealed]
- Section 1325 - [Repealed]
- Section 1326 - [Repealed]
- Section 1327 - [Repealed]
- Section 1350 - Citation
- Section 1351 - Intent
- Section 1352 - [Multiple versions] Definitions (§ 1352)
- Section 1352.1 - "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined
- Section 1353 - [Multiple versions]
- Section 1353 - [Multiple versions] Purpose of Article - Apportionment of Revenues
- Section 1354 - Tax levy - Rate - Sales subject to tax
- Section 1354.1 - [Repealed]
- Section 1354.2 - [Repealed]
- Section 1354.3 - [Repealed]
- Section 1354.4 - [Repealed]
- Section 1354.5 - [Repealed]
- Section 1354.6 - [Repealed]
- Section 1354.7 - Streamlined Sales Tax System Act - Short title
- Section 1354.8 - Streamlined Sales Tax System Act - Legislative findings
- Section 1354.9 - Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status
- Section 1354.10 - Streamlined Sales Tax System Act - Sales tax pilot project
- Section 1354.11 - Streamlined Sales Tax System Act - Confidential taxpayer information
- Section 1354.12 - [Repealed]
- Section 1354.13 - [Repealed]
- Section 1354.14 - Streamlined Sales and Use Tax Administration Act - Short title
- Section 1354.15 - Definitions
- Section 1354.16 - Streamlined Sales and Use Tax Administration Act - Purpose
- Section 1354.17 - Streamlined Sales and Use Tax Administration Act - Representatives on governing board
- Section 1354.18 - Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement
- Section 1354.19 - Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state
- Section 1354.20 - Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement
- Section 1354.21 - Simplified Sales and Use Tax Administration Act - Effect of Agreement
- Section 1354.22 - Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement
- Section 1354.23 - Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability
- Section 1354.24 - Amnesty for uncollected or unpaid sales or use taxes
- Section 1354.25 - Effective date of state or local sales and use tax rate changes
- Section 1354.26 - Refund of incorrectly paid sales or use taxes
- Section 1354.27 - Sourcing of retail sale or lease or rental
- Section 1354.28 - [Repealed]
- Section 1354.29 - Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form
- Section 1354.30 - Sourcing of sale of telecommunications services sold on call-by-call basis
- Section 1354.31 - Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs
- Section 1354.32 - Database describing boundary changes for taxing jurisdictions
- Section 1354.33 - Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests
- Section 1354.34 - Taxability matrix - Relief from liability
- Section 1354.35 - Tax on bundled transactions
- Section 1354.36 - One-subject requirement for sales tax levies submitted to county voters
- Section 1355 - Exemptions - Subject to other tax
- Section 1355.1 - Leased passenger vehicles - Report of lease
- Section 1356 - Exemptions - Governmental and nonprofit entities
- Section 1356.1 - Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility
- Section 1356.2 - Sales tax exemption - Unlawful use - Penalties
- Section 1357 - [Multiple versions] Exemptions - General (§ 1357)
- Section 1357 - [Effective 11/1/2024] [Multiple versions] Exemptions - General
- Section 1357.1 - [Repealed]
- Section 1357.2 - [Repealed]
- Section 1357.3 - [Repealed]
- Section 1357.4 - Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunication services and equipment - Sales tax refund - Computation of interest - Claim documentation - Filing
- Section 1357.5 - Aircraft maintenance or manufacturing facilities - Sales of tangible property consumed or incorporated in construction or expansion - Sales tax refund - Computation of interest - Documentation of claims - Affidavits by contractors
- Section 1357.6 - Drugs and medical devices and equipment - Exemption
- Section 1357.7 - Horses - Exemption
- Section 1357.8 - [Repealed]
- Section 1357.9 - Service transactions among related entities - Exemptions
- Section 1357.10 - Clothing or footwear - Exemption of certain sales - Exceptions
- Section 1357.11
- Section 1357.21 - Broadband exemption - Administered as rebate - Qualifications
- Section 1358 - Exemptions - Agriculture
- Section 1358.1 - Exemptions - Agriculture - Proof of eligibility
- Section 1359 - [Effective Until 11/1/2024] Exemptions - Manufacturing Exemptions - Manufacturing
- Section 1359 - [Effective 11/1/2024] Exemptions - Manufacturing Exemptions - Manufacturing
- Section 1359.1 - Manufacturers - Refund of certain state and local sales taxes
- Section 1359.2 - Manufacturer exemption permit
- Section 1360 - Exemptions - Corporations - Partnerships
- Section 1361 - Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect
- Section 1361.1 - Consumer exempt from tax - Liability of vendor - Confidentiality
- Section 1361.2 - Disabled veterans' exemption - Proof of eligibility required
- Section 1362 - Remittance of tax - Tax brackets
- Section 1363 - Classification of vendors
- Section 1364 - Permits to do business
- Section 1364.1 - Direct payment permits
- Section 1364.2 - Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions
- Section 1364.3 - Hearings - Increased enforcement personnel
- Section 1365 - When tax due - Reports - Records
- Section 1365.1 - Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns
- Section 1366 - Deduction from taxable sales for bad debts
- Section 1367 - [Repealed]
- Section 1367.1 - [Repealed]
- Section 1368 - Bond or security
- Section 1368.1 - [Repealed]
- Section 1368.2 - [Repealed]
- Section 1368.3 - Noncompliant taxpayer - Delinquency - Business closure
- Section 1369 - Collection of Delinquent Taxes - Political Subdivisions Failing to Pay
- Section 1370 - County sales tax - Notice of rate change - Exemptions - Duration - Voting and elections for a levy
- Section 1370.1 - Counties - Sales tax
- Section 1370.2 - Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period
- Section 1370.2A - Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities
- Section 1370.3 - County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission
- Section 1370.4 - County sales tax - Conditions for levy
- Section 1370.5 - County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects
- Section 1370.6 - County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund projects for new public improvements
- Section 1370.7 - Creation of transportation or regional economic development authorities - Sales tax levy - Dissolution
- Section 1370.8 - Creation of hospital authorities - Sales tax levy - Dissolution
- Section 1370.9 - Lodging tax - Approval by voters - Designation of purpose - Revolving funds
- Section 1370.10 - [Effective 11/1/2024]
- Section 1371 - County sales tax - Assessment, collection, and enforcement
- Section 1372 - County sales tax as lien
- Section 1373 - Sales Tax Remitting Account - Creation - Contents - Investment of deposits
- Section 1374 - Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties
- Section 1375 - Digital mapping system - Information to vendors
- Section 1376 - Printing - Printing-related activities - Distribution of printed materials - Exemptions
- Section 1377 - Clothing or footwear - Certain sales exempted from county sales tax
- Section 1391 - Definitions
- Section 1392 - Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits
- Section 1393 - Marketplace facilitators and referrers - Non-election - Notice requirements
- Section 1394 - Marketplace facilitators and referrers - Written report to purchasers or remote sellers
- Section 1395 - Marketplace facilitators and referrers - Written report to the Tax Commission
- Section 1396 - Penalties - Class actions by purchasers
- Section 1397 - Obligations of vendors