SALES TAX
- 372.105 - Imposition and rate.
- 372.110 - Method of collection.
- 372.115 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- 372.120 - Display of tax separately from price.
- 372.123 - Provisions required in certain purchasing contracts of State or political subdivision.
- 372.125 - Registration or permit required to engage in or conduct business as seller; application for permit.
- 372.130 - Fee for permit.
- 372.135 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- 372.140 - Fee for reinstatement of suspended or revoked permit.
- 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
- 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment.
- 372.165 - Form and contents of resale certificate.
- 372.170 - Liability of purchaser who gives and seller who takes resale certificate.
- 372.175 - Improper use of resale certificate; penalty.