Division 1. General Provisions.

§ 40-23-1. Definitions; transactions considered or not considered sales.

§ 40-23-2. Tax levied on gross receipts; certain sales exempt; disposition of funds.

§ 40-23-2.1. Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality.

§ 40-23-3. Exclusion of certain municipal privilege license taxes.

§ 40-23-4. Exemptions.

§ 40-23-4.1. Certain drugs exempt.

§ 40-23-4.2. Food stamp purchases exempt.

§ 40-23-4.3. Exemption form for certain agricultural purposes.

§ 40-23-4.4. Exemption form for equipment for certain commercial fishing vessels.

§ 40-23-5. Certain organizations and vendors exempt from payment of state, county and municipal sales and use taxes.

§ 40-23-6. License required to engage in business.

§ 40-23-7. Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; extension of time for making return.

§ 40-23-8. Cash sales and credit collections to be reported.

§ 40-23-9. Records to be kept.

§ 40-23-10. Reports under oath.

§ 40-23-11. Penalty for failure to make reports or keep records.

§ 40-23-12. Penalty for willful refusal to make reports or permit examination of records.

§ 40-23-24. Itinerant vendors to file bond.

§ 40-23-25. Person selling out or quitting business to file return; part of purchase money to be withheld.

§ 40-23-26. Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer.

§ 40-23-27. Violator may be restrained from continuing in business.

§ 40-23-28. Sales tax an additional tax.

§ 40-23-30. Administration and enforcement of division; appointment, etc., of agents, etc.

§ 40-23-31. Department to make rules and regulations.

§ 40-23-34. Proceeds of tax to be deposited in Treasury.

§ 40-23-35. Disposition of revenues from tax.

§ 40-23-36. Discounts.

§ 40-23-37. Agricultural machinery and equipment - Tax imposed; rate.

§ 40-23-38. Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division.

§ 40-23-39. Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes.

Division 2. Street and Highway Contractors.

§ 40-23-50. Tax levied; collection and enforcement.