§ 44-18-2. Declaration of necessity.
§ 44-18-3. Applicability of definitions.
§ 44-18-4. “Sales tax” defined.
§ 44-18-7.1. Additional definitions.
§ 44-18-7.2. Sales tax holiday definitions.
§ 44-18-7.3. Services defined.
§ 44-18-8. Retail sale or sale at retail defined.
§ 44-18-11. Storage or use for export.
§ 44-18-12. “Sale price” defined.
§ 44-18-12.1. “Additional measure subject to tax”.
§ 44-18-13. Gross receipts defined.
§ 44-18-14. “Business” defined.
§ 44-18-15. “Retailer” defined.
§ 44-18-15.1. “Promoter” and “show” defined — Duty of promoter to collect tax.
§ 44-18-15.2. “Remote seller” defined — Collection of sales and use tax by remote seller.
§ 44-18-16. Tangible property defined.
§ 44-18-18. Sales tax imposed.
§ 44-18-18.1. Local meals and beverage tax.
§ 44-18-19. Collection of sales tax by retailer.
§ 44-18-19.1. Direct Pay Permit.
§ 44-18-21. Liability for use tax.
§ 44-18-22. Collection of use tax by retailer.
§ 44-18-23. “Engaging in business” defined.
§ 44-18-24. Collection by retailer of use tax on interstate sales.
§ 44-18-25. Presumption that sale is for storage, use, or consumption — Resale certificate.
§ 44-18-26. Tax on retailer’s use of merchandise.
§ 44-18-26.1. “Demonstration boat” defined.
§ 44-18-27. Tax on rental income to retailer.
§ 44-18-28. Resale of fungible goods from commingled mass.
§ 44-18-30. Gross receipts exempt from sales and use taxes.
§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.
§ 44-18-30B. Exemption from sales tax for sales by writers, composers, artists — Findings.
§ 44-18-31. Exemption of sales to federal government.
§ 44-18-32. Sales to federal contractors.
§ 44-18-33. Sales to common carrier for use outside state.
§ 44-18-34. Exemption from use tax of property subject to sales tax.
§ 44-18-35. Property purchased from federal government.
§ 44-18-37. Additional to other taxes.
§ 44-18-40. Exemption for buses, trucks and trailers in interstate commerce.