GENERAL PROVISIONS
- 374.010 - Short title.
- 374.015 - Legislative finding and declaration.
- 374.020 - Definitions.
- 374.025 - “Business” defined.
- 374.030 - “Gross receipts” defined.
- 374.035 - “In a county” defined.
- 374.040 - “Occasional sale” defined.
- 374.046 - “Person” defined.
- 374.050 - “Purchase” defined.
- 374.055 - “Retail sale” and “sale at retail” defined.
- 374.060 - “Retailer” defined.
- 374.065 - “Sale” defined.
- 374.070 - “Sales price” defined.
- 374.075 - “Seller” defined.
- 374.080 - “Storage” defined.
- 374.085 - “Storage” and “use”: Exclusion.
- 374.090 - “Tangible personal property” defined.
- 374.100 - “Taxpayer” defined.
- 374.107 - “Vehicle” defined.
- 374.108 - “Vessel” defined.