USE TAX
- 374.190 - Imposition and rate.
- 374.191 - Additional amount. [Effective through June 30, 2011.]
- 374.195 - Liability for tax; extinguishment of liability.
- 374.200 - Collection by retailer; purchaser’s receipt.
- 374.205 - Tax as debt to county.
- 374.210 - Advertisement of assumption or absorption of tax by retailer unlawful.
- 374.215 - Tax must be displayed separately from price.
- 374.220 - Unlawful acts.
- 374.225 - Registration of retailers.
- 374.230 - Presumption of purchase for use; purchase for resale; sale by drop shipment.
- 374.240 - Form and contents of resale certificate.
- 374.245 - Liability of purchaser giving resale certificate for use of article bought for resale.
- 374.250 - Resale certificate: Commingled fungible goods.
- 374.255 - Presumption of purchase for use in this State.
- 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- 374.263 - Presumption that certain property delivered outside this State was not purchased for use in this State.