PART 1 - GENERAL PROVISIONS
- § 48-8-1 - Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions
- § 48-8-2 - (For effective date, see note.) Definitions
- § 48-8-3 - (For effective date, see note.) Exemptions
- § 48-8-3.1 - Exemptions as to motor fuels
- § 48-8-4 - Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer
- § 48-8-5 - Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined
- § 48-8-6 - (For effective date, see note.) Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications
- § 48-8-7 - Violation of article; penalty
- § 48-8-8 - Filing false or fraudulent return by dealer under article; penalty
- § 48-8-9 - Failure by dealer to furnish return under article; penalty
- § 48-8-10 - Failure by dealer to keep or to allow inspection of records under article; penalty
- § 48-8-11 - Violation of any other provision of article; penalty
- § 48-8-12 - Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty
- § 48-8-13 - Taxing jurisdiction for mobile telecommunications services
- § 48-8-14 - (For effective date, see note.) Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes
- § 48-8-15 - State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner
- § 48-8-16 - Ratification of Executive Order on sale of dyed fuel oils
- § 48-8-17 - (For effective date, see note.) Ratification of Executive Order on gasoline taxes; exclusion; rules and regulations
- § 48-8-17.1 - (For effective date, see note.) Ratification of Executive Order on prepaid taxes; suspension of provisions
- § 48-8-18 - Ratification of Executive Order on pharmaceuticals distributed without cost