Part 1. Imposition of Tax
- 15-68-101. Definitions.
- 15-68-102. Imposition and rate of sales tax and use tax -- exceptions.
- 15-68-103. Presumption of taxability -- value -- rules.
- 15-68-104. and reserved.
- 15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules.
- 15-68-107. Liability of user for payment of use tax.
- 15-68-108. and reserved.
- 15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability.