GENERAL PROVISIONS
- 372.010 - Short title.
- 372.015 - Definitions.
- 372.020 - “Business” defined.
- 372.025 - “Gross receipts” defined.
- 372.030 - “In this State” and “in the State” defined.
- 372.035 - “Occasional sale” defined.
- 372.040 - “Person” defined.
- 372.045 - “Purchase” defined.
- 372.050 - “Retail sale” and “sale at retail” defined.
- 372.055 - “Retailer” defined.
- 372.060 - “Sale” defined.
- 372.065 - “Sales price” defined.
- 372.070 - “Seller” defined.
- 372.075 - “Storage” defined.
- 372.080 - “Storage” and “use”: Exclusion.
- 372.085 - “Tangible personal property” defined.
- 372.090 - “Tax Commission” defined.
- 372.095 - “Taxpayer” defined.