§45-19-243.01. State sales and use tax defined.  


Latest version.
  • As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.

(Act 2000-462, p. 860, §2.)