Division 1. Exemptions.

§ 45-20-242. Rescue squads.

Division 2. Sales Tax.

§ 45-20-242.20. Applicability.

§ 45-20-242.21. Definitions.

§ 45-20-242.22. Levy of tax; exemptions.

§ 45-20-242.23. Monthly report.

§ 45-20-242.24. Addition of tax to sales price or admission fee.

§ 45-20-242.25. Collection of tax; enforcement.

§ 45-20-242.26. Applicability of parallel state provisions.

§ 45-20-242.27. Charge for collection; disposition of funds.

Division 3. Sales and Use Tax.

§ 45-20-242.50. Applicability.

§ 45-20-242.51. Privilege license and excise taxes.

§ 45-20-242.52. When taxes effective.

§ 45-20-242.53. Payment and reporting.

§ 45-20-242.54. Receipts; quarterly returns.

§ 45-20-242.55. Addition of tax to sales price or admission fee.

§ 45-20-242.56. Collection of tax; enforcement.

§ 45-20-242.57. Applicability of parallel state provisions.

§ 45-20-242.58. Charge for collection.

§ 45-20-242.59. Disposition of funds.

Division 4. Use Tax.

§ 45-20-242.80. Vehicle use tax.

§ 45-20-242.81. Levy of additional use tax.