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Multistate Sales and Use Tax Reporter

Multistate Sales and Use Tax Reporter

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    Weekly
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    Research Institute of America

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RIA Multistate Sales and Use Tax Reporter provides comprehensive coverage of state sales and use taxes. The editorial and primary source materials are uniformly organized by state to help you find answers about who's subject to sales tax on what types of goods at what rate. The content is supported by unique, timesaving features including the state search wizard and Compare It. If your company or your clients are retailers, manufacturers or service providers you need complete, up to date information about sales and use taxes.

RIA Multistate Sales and Use Tax Reporteris updated weekly and includes:

  • Detailed editorial explanations of state sales and use taxes with links to primary source materials
  • Annotations of cases and rulings
  • Full collection of state sales and use tax laws and regulations
  • Full collection of state cases and rulings on sales and use tax issues
  • Coverage of SSUTA
  • Rates

 

Your subscription also includes:

  • RIA Daily Updates
  • State Taxes Weekly newsletter
  • Full text of state legislation

List of Content (Click any title to expand the list)
Multistate Sales & Use Tax Reporter

  • Alabama
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS AND OTHER TAX INCENTIVES
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS AND OTHER TAX INCENTIVES
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Ala. Constitution of 1901
        • Article IV LEGISLATIVE DEPARTMENT
        • Article XI TAXATION
        • Article XII CORPORATIONS—PRIVATE CORPORATIONS
      • Ala. Constitution Amendment
        • AMENDMENTS
      • Ala. Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 CONSTRUCTION OF CODE AND STATUTES
          • Chapter 3 MISCELLANEOUS PROVISIONS
        • Title 2 AGRICULTURE
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 COMMISSIONER OF AGRICULTURE AND INDUSTRIES
            • Article 5 Center For Alternative Fuels
          • Chapter 10 COOPERATIVES AND ASSOCIATIONS
            • Article 2 Marketing Associations Generally
            • Article 4 Mutual Farming or Trucking Associations
        • Title 4 AVIATION
          • Chapter 3 AIRPORT AUTHORITIES
            • Article 1 General Provisions
        • Title 6 CIVIL PROCEDURE
          • Chapter 2 LIMITATION OF ACTIONS
            • Article 2 Time Provisions
        • Title 10 CORPORATIONS, PARTNERSHIPS AND ASSOCIATIONS
          • Chapter 4 PARTICULAR CORPORATIONS, ASSOCIATIONS, ETC.
            • Article 7 Industrial Development Corporations
          • Chapter 10 UNINCORPORATED PROFESSIONAL ASSOCIATIONS
        • Title 11 COUNTIES AND MUNICIPAL CORPORATIONS
          • Subtitle 1 PROVISIONS APPLICABLE TO COUNTIES ONLY
            • Chapter 3 County Commission
              • Article 1 General Provisions
          • Subtitle 2 PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY
            • Chapter 40 General Provisions
              • Article 1 In General
            • Chapter 44C Government of Class 2 Municipalities
            • Chapter 47 Powers, Duties and Liabilities Generally
              • Article 9 Parks, Playgrounds, and Other Recreational and Athletic Areas and Facilities
            • Chapter 49B Public Transportation Service in Class 1 Municipalities
            • Chapter 50 Public Utilities
              • Article 12 Gas Districts
            • Chapter 51 Taxation
              • Article 1 Property Taxes
                • Division 1 General Provisions
              • Article 2 License Taxes
                • Division 1 General Provisions
                • Division 4 Collection of Certain Municipal License Taxes by State Department of Revenue
              • Article 3 Sales and Use Taxes
              • Article 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities
                • Division 1 Real Estate and Personal Property Ad Valorem Tax and Occupational License Fee
            • Chapter 54 Promotion Of Industry, Trade, Commerce and Pollution Control
              • Article 4 Industrial Development Boards
                • Division 1 General Provisions
            • Chapter 56 Public Building Authorities
            • Chapter 62 Municipal Special Health Care Facility Authorities
          • Subtitle 3 PROVISIONS APPLICABLE TO COUNTIES AND MUNICIPAL CORPORATIONS
            • Chapter 86A Public Park and Recreation Authorities Created by Class 4 Municipality and Other Municipalities and County.
            • Chapter 99A Alabama Improvement District Act
            • Chapter 101 Acquisition of Real and Personal Property for Lease to United States.
            • Chapter 101A Acquisition of Real and Personal Property for Lease to United States.
            • Chapter 103 Credit Card Payments for County and Municipal Services
        • Title 12 COURTS
          • Chapter 3 COURT OF CRIMINAL APPEALS AND COURT OF CIVIL APPEALS
        • Title 15 CRIMINAL PROCEDURE
          • Chapter 23 ALABAMA CRIME VICTIMS
            • Article 1 Crime Victims' Compensation
        • Title 19 FIDUCIARIES AND TRUSTS
          • Chapter 3 TRUSTS
            • Article 3 Business Trusts
        • Title 22 HEALTH, MENTAL HEALTH AND ENVIRONMENTAL CONTROL
          • Subtitle 1 HEALTH AND ENVIRONMENTAL CONTROL GENERALLY
            • Chapter 21 Hospitals and Other Health Care Facilities Generally
              • Article 11 Health Care Authorities
        • Title 23 HIGHWAYS, ROADS, BRIDGES, AND FERRIES
          • Chapter 1 ALABAMA HIGHWAYS
            • Article 3 Public Roads, Bridges, and Ferries
        • Title 25 INDUSTRIAL RELATIONS AND LABOR
          • Chapter 14 ALABAMA PROFESSIONAL EMPLOYER ORGANIZATION REGISTRATION ACT
        • Title 27 INSURANCE
          • Chapter 10 UNAUTHORIZED INSURERS AND SURPLUS LINES
            • Article 3 Surplus Line Insurance
        • Title 31 MILITARY AFFAIRS AND CIVIL DEFENSE
          • Chapter 2 MILITARY CODE
        • Title 35 PROPERTY
          • Chapter 8 CONDOMINIUM OWNERSHIP
          • Chapter 8A ALABAMA UNIFORM CONDOMINIUM ACT
            • Article 1 General Provisions
        • Title 37 PUBLIC UTILITIES AND PUBLIC TRANSPORTATION
          • Chapter 6 ELECTRIC COOPERATIVES
            • Article 1 General Provisions
        • Title 38 PUBLIC WELFARE
          • Chapter 4 PUBLIC ASSISTANCE GENERALLY
          • Chapter 9A IN-HOME SERVICES AND EQUIPMENT FOR PERSONS WITH DEVELOPMENTAL DISABILITY
        • Title 39 PUBLIC WORKS
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 8 DEVELOPMENT OF FEDERAL MILITARY INSTALLATIONS.
        • Title 40 REVENUE AND TAXATION
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 DEPARTMENT OF REVENUE
            • Article 1 General Provisions
            • Article 2 Commissioner of Revenue
            • Article 3 Legal Counsel
          • Chapter 2A ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURE ACT
          • Chapter 5 TAX COLLECTORS
          • Chapter 7 ASSESSMENT OF TAXES GENERALLY
            • Article 1 General Provisions
            • Article 2 Statewide Property Reappraisal
              • Division 1 General Provisions
          • Chapter 9 EXEMPTIONS FROM TAXATION AND LICENSES
            • Article 1 General Provisions
          • Chapter 9B TAX INCENTIVE REFORM ACT OF 1992
          • Chapter 9C BROWNFIELD DEVELOPMENT TAX ABATEMENT.
          • Chapter 9D ALABAMA ECONOMIC INCENTIVE ENHANCEMENT ACT OF 2007.
          • Chapter 10 SALE OF LAND
            • Article 1 General Provisions
            • Article 6 Refund of Taxes Paid by Mistake or Error
          • Chapter 11 SUBJECTS OF TAXATION AND DATE TAXES DUE
          • Chapter 12 LICENSES
            • Article 1 General Provisions
            • Article 2 Business, Vocation or Occupation
            • Article 4 Leasing or Renting Tangible Personal Property
            • Article 5 Motor Vehicles
              • Division 1 General Provisions
            • Article 7 Exemption of Certain Persons
              • Division 1 General Provisions
          • Chapter 15 ESTATE AND INHERITANCE TAX
          • Chapter 17 GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS
            • Article 1 Exemptions
            • Article 2 Gasoline tax
              • Division 4 Refund on Gasoline Used for Static Testing of Engines
          • Chapter 18 INCOME TAXES
            • Article 1 General Provisions
            • Article 5 Voluntary Check-Off Designations on State Income Tax Returns
          • Chapter 20 OIL AND GAS
            • Article 1 Privilege Tax on Production
            • Article 2 Mineral Documentary Tax
            • Article 3 County Oil and Gas Severance Tax Trust Funds
          • Chapter 21 PUBLIC UTILITIES
            • Article 2 License Taxes
            • Article 3 Utility Gross Receipts Tax
            • Article 4 Utility Service Use Tax
            • Article 5 Cellular Telecommunication Services Tax and Mobile Telecommunications Services Tax
          • Chapter 23 SALES AND USE TAXES
            • Article 1 Sales Tax
              • Division 1 General Provisions
              • Division 2 Street and Highway Contractors
            • Article 2 Use Tax
            • Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.
            • Article 3A Tax on Boat Buyers
            • Article 4 Violation of Tax Exempt Privilege
            • Article 5 Taxes on Sale of Gasoline and Motor Fuel
            • Article 6 Tax on Remote Sellers
              • Division 1 APPLICATION AND IMPLEMENTATION.
              • Division 2 Delegation to Discuss Sales and Use Tax Collection From Remote Sellers
              • Division 3 Remote Entity Nexus
              • Division 4 Alabama Streamlined Sales and Use Tax Commission.
            • Article 7 School Items Annual Sales Tax Holiday
            • Article 8 Storm Related Items, Annual Sales Tax Holiday.
            • Article 9 Single Point of Filing System; One Spot.
          • Chapter 25 TOBACCO TAX
            • Article 1 Sales Tax
            • Article 2 Use Tax
          • Chapter 26 TRANSIENT OCCUPANCY TAX
          • Chapter 26A DOG RACE TRACK PARI-MUTUEL POOL TAX
          • Chapter 26B PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX
            • Article 1 Pharmaceutical Services
            • Article 2 Nursing Facilities
            • Article 3 Disproportionate Share Hospitals
            • Article 4 Refunds and Disproportionate Share Payments to Hospitals
          • Chapter 27 MULTISTATE TAX COMPACT
          • Chapter 28 DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES
          • Chapter 29 ENFORCEMENT OF TAX LAWS
            • Article 1 Enforcement of Tax Laws
            • Article 2 Collections
            • Article 3 Limitations on Assessment and Collection
            • Article 4 Additions to Tax and Penalties
            • Article 5 Jeopardy
            • Article 6 Crimes
          • Chapter 30 ELECTRONIC TAX RETURN FILING ACT
        • Title 41 STATE GOVERNMENT
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 In General
            • Article 2 Payment of Obligations to the State
            • Article 4 Credit Card Payments for State Government Services
          • Chapter 4 DEPARTMENT OF FINANCE
            • Article 5 Division of Purchasing
              • Division 1 General Provisions
          • Chapter 6 DEPARTMENT OF ARCHIVES AND HISTORY
            • Article 3 Memorial Fund
          • Chapter 7A ALABAMA FILM OFFICE
            • Article 2 Tax Incentives for Film Projects
            • Article 3 Entertainment Industry Incentive Act of 2009.
          • Chapter 9 BOARDS AND COMMISSIONS
            • Article 11 USS Alabama Battleship Commission.
          • Chapter 22 ADMINISTRATIVE PROCEDURE
          • Chapter 23 DEPARTMENT OF ECONOMIC AND COMMUNITY AFFAIRS
            • Article 2 Alabama Enterprise Zone Act
            • Article 6 Neighbors Helping Neighbors Fund
      • L. 2009
        • L. 2009, Act 811
    • Regulations
      • Ala. Admin. Code
        • RULES OF THE DEPARTMENT OF REVENUE
          • Chapter 810-1-1 DESCRIPTION OF ORGANIZATION
          • Chapter 810-1-2 PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DECLARATORY RULINGS
          • Chapter 810-1-5 TIMELY MAILING OF RETURNS, CLAIMS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING
          • Chapter 810-1-6 IDENTITY REQUIREMENTS
          • Chapter 810-3-6 GAIN OR LOSS — BASIS OF PROPERTY; ADJUSTED BASIS
          • Chapter 810-3-8 RECOGNITION OF GAIN OR LOSS
          • Chapter 810-5-1 VEHICLE REGISTRATION
          • Chapter 810-5-8 MANDATORY LIABILITY INSURANCE
          • Chapter 810-6-1 GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
          • Chapter 810-6-2 TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
          • Chapter 810-6-3 EXEMPTIONS FROM SALES AND USE TAX
          • Chapter 810-6-4 SALES TAX DUE MONTHLY; FILING OF REPORTS, RECORDS REQUIRED; REFUNDS; INTEREST; HEARING ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
          • Chapter 810-6-5 USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
          • Chapter 810-6-7 INTERNET-BASED ELECTRONIC TAX FILING AND PAYMENT PROGRAM FOR CERTAIN TAXES ADMINISTERED BY THE SALES, USE & BUSINESS TAX DIVISION OF THE ALABAMA DEPARTMENT OF REVENUE
          • Chapter 810-7-1 TOBACCO TAX ADMINISTRATION
          • Chapter 810-8-X PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES
          • Chapter 810-8-5 NATURAL RESOURCES AND LICENSE TAX DIVISION
          • Chapter 810-8-7 UNIFORM SEVERANCE TAX
          • Chapter 810-12-1 COLLECTION SERVICES DIVISION
          • Chapter 810-13-1 PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
          • Chapter 810-14-1 TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
          • Chapter 810-15-1 HOSPITAL ASSESSMENT FOR MEDICAID.
          • Chapter 810-16-1 STATE SALES, USE, AND LODGINGS TAX EXEMPTION FOR QUALIFIED PRODUCTION COMPANIES
          • Chapter 810-27-1-4 MULTISTATE TAX COMPACT
          • Chapter 810-27-1-7 MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Alaska
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • VEHICLE RENTAL TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAXING AUTHORITY
        • LOCAL TAX RATES
        • ANCHORAGE HOTEL-MOTEL ROOM TAX
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAXING AUTHORITY
    • Statutes
      • Alaska Constitution
        • Article II THE LEGISLATURE
        • Article III THE EXECUTIVE
        • Article IX FINANCE AND TAXATION
        • Article X LOCAL GOVERNMENT
        • Article XII GENERAL PROVISIONS
        • Article XV SCHEDULE OF TRANSITIONAL MEASURES
      • Alaska Stat.
        • Title 1 GENERAL PROVISIONS
          • Chapter 10 LAWS AND STATUTES
        • Title 4 ALCOHOLIC BEVERAGES
          • Chapter 21 GENERAL PROVISIONS
        • Title 6 BANKS AND FINANCIAL INSTITUTIONS
          • Chapter 10 MODEL FOREIGN BANK LOAN ACT
        • Title 10 CORPORATIONS AND ASSOCIATIONS
          • Chapter 50 LIMITED LIABILITY COMPANIES
            • Article 11 Dissolution
        • Title 14 EDUCATION, LIBRARIES, AND MUSEUMS
          • Chapter 25 TEACHERS' RETIREMENT
            • Article 2 Teachers' Defined Benefit Retirement Plan
          • Chapter 40 THE UNIVERSITY OF ALASKA, THE COMMUNITY COLLEGES, AND THE ALASKA AEROSPACE DEVELOPMENT CORPORATION
            • Article 7 Alaska Aerospace Development Corporation
        • Title 18 HEALTH, SAFETY, AND HOUSING
          • Chapter 55 HOUSING, PUBLIC BUILDINGS, URBAN RENEWAL, AND REGIONAL HOUSING AUTHORITIES
            • Article 1 Housing Project And Public Building Assistance Act
          • Chapter 56 ALASKA HOUSING FINANCE CORPORATION
            • Article 1 Alaska Housing Finance Corporation
          • Chapter 57 REGIONAL ELECTRICAL AUTHORITIES
        • Title 19 HIGHWAYS AND FERRIES
          • Chapter 40 JAMES DALTON HIGHWAY
        • Title 24 LEGISLATURE
          • Chapter 5 IN GENERAL
            • Article 2 Composition And Members
            • Article 3 Meeting And Organization
        • Title 29 MUNICIPAL GOVERNMENT
          • Chapter 35 MUNICIPAL POWERS AND DUTIES
            • Article 1 General Powers
            • Article 5 Acquisition Of Additional Powers
            • Article 7 Service Areas
            • Article 9 Port Authorities
          • Chapter 45 MUNICIPAL TAXATION
            • Article 4 Borough Sales And Use Tax
            • Article 5 City Sales And Use Tax
            • Article 6 Mobile Telecommunications Sourcing Act
          • Chapter 46 SPECIAL ASSESSMENTS.
        • Title 37 PUBLIC FINANCE
          • Chapter 14 TRUST FUNDS
            • Article 8 Alaska Veterans' Memorial Endowment Fund
        • Title 40 PUBLIC RECORDS AND RECORDERS
          • Chapter 25 PUBLIC RECORD DISCLOSURES
            • Article 1 Inspection And Copying Of Public Records
        • Title 43 REVENUE AND TAXATION
          • Chapter 5 ADMINISTRATION OF REVENUE LAWS
            • Article 1 Department Of Revenue
            • Article 2 Fiscal Responsibilities
            • Article 3 Remedies, Procedure, Interest, And Penalties
            • Article 4 Tax Appeals
          • Chapter 8 BORROWING IN ANTICIPATION OF REVENUES
          • Chapter 10 ENFORCEMENT AND COLLECTION OF TAXES
            • Article 1 Legal Actions And Liens
            • Article 2 Reciprocity
            • Article 3 Service Of Process On Nonresident Businesses
            • Article 4 Refunds Of Taxes And License Fees
          • Chapter 19 MULTISTATE TAX COMPACT
          • Chapter 20 ALASKA NET INCOME TAX ACT
            • Article 1 Persons Subject To Tax
            • Article 4 Enforcement
          • Chapter 23 PERMANENT FUND DIVIDENDS
          • Chapter 76 FISHERIES TAXES AND ASSESSMENTS
            • Article 4 Salmon Fishery Assessment
          • Chapter 80 MISCELLANEOUS PROVISIONS
          • Chapter 82 ALASKA STRANDED GAS DEVELOPMENT ACT
            • Article 1 Contracts For Payments In Lieu Of Other Taxes
            • Article 2 Qualification And Application Procedures
            • Article 3 Contract Development
            • Article 4 Requests For Information; Confidentiality; Disclosure Of Information
            • Article 5 Contract Review, Approval, And Termination
            • Article 6 Municipal Participation
            • Article 7 Miscellaneous Provisions
            • Article 8 General Provisions
          • Chapter 99 GENERAL PROVISIONS
        • Title 44 STATE GOVERNMENT
          • Chapter 17 ORGANIZATION AND ADMINISTRATION OF DEPARTMENTS
          • Chapter 25 DEPARTMENT OF REVENUE
            • Article 1 Powers And Duties
          • Chapter 33 DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
            • Article 1 Organization
          • Chapter 37 DEPARTMENT OF NATURAL RESOURCES
            • Article 1 Department Functions
          • Chapter 62 ADMINISTRATIVE PROCEDURE ACT
            • Article 1 Application And Effect
            • Article 2 Submission, Filing, And Publication Of Regulations
            • Article 3 The Alaska Administrative Register And Code
            • Article 4 Procedure For Adopting Regulations
            • Article 5 Judicial Review
            • Article 6 Open Meetings Of Governmental Bodies
            • Article 7 Legislative Review Of Rules
            • Article 8 Administrative Adjudication
            • Article 9 Definitions For As 44.62.010 - 44.62.630
            • Article 11 General Provisions
          • Chapter 83 ALASKA ENERGY AUTHORITY
            • Article 1 Creation And Organization
            • Article 2 Purpose And Powers
            • Article 3 Financial Provisions
          • Chapter 88 ALASKA INDUSTRIAL DEVELOPMENT AND EXPORT AUTHORITY
            • Article 1 Creation And Organization
            • Article 2 Purpose And Powers
            • Article 3 Financial Provisions
      • Anchorage Municipal Code
        • Title 12 TAXATION
          • Chapter 12-20 ROOM TAX
    • Regulations
      • Alaska Admin. Code
        • Title 15 REVENUE
          • Chapter 5 ADMINISTRATION OF REVENUE LAWS
            • Article 1 Hearing Procedures
            • Article 2 General Provisions
          • Chapter 10 ENFORCEMENT
          • Chapter 23 ALASKA PERMANENT FUND DIVIDED
            • Article 1 Permanent Fund Dividend Program
            • Article 4 General Provisions
          • Chapter 105 AUTHORIZED GAMES OF CHANCE AND SKILL
          • Chapter 112 ALASKA STATE PENSION INVESTMENT BOARD
            • Article 2 Procurement
            • Article 3 Conflict Of Interest Prohibitions
            • Article 4 General Provisions
          • Chapter 114 RECEIPT, CUSTODY, INVESTMENT AND MANAGEMENT OF TEACHER'S RETIREMENT SYSTEM FUNDS
          • Chapter 125 CHILD SUPPORT ENFORCEMENT
            • Article 1 Calculation Of Child Support Awards In Administrative Establishment Or Review Proceedings
            • Article 2 Administrative Establishment Of Child Support Orders
            • Article 3 Paternity
            • Article 4 Review And Adjustment Of Support Obligations
            • Article 5 Administrative Enforcement - General
            • Article 6 Administrative Enforcement - Income Withholding
            • Article 7 Licensing Actions
            • Article 8 Arrears Forgiveness Program
            • Article 9 Administrative Actions Under The Uniform Interstate Family Support Act
            • Article 10 Miscellaneous Provisions
            • Article 11 General Provisions
          • Chapter 137 RECEIPT, CUSTODY, INVESTMENT, AND MANAGEMENT OF STATE FUNDS
            • Article 1 Alaska Permanent Fund Corporation
          • Chapter 139 RECEIPT, CUSTODY, INVESTMENT AND MANAGEMENT OF PUBLIC EMPLOYEES RETIREMENT SYSTEM FUNDS
          • Chapter 140 PRIVATE ACTIVITY BONDS
          • Chapter 144 MUNICIPAL BOND BANK AUTHORITY
          • Chapter 145 FOREST PRODUCTS BUSINESS LOAN GUARANTEE
          • Chapter 150 ALASKA HOUSING FINANCE CORPORATION
            • Article 1 General Provisions
            • Article 2 Appeals
            • Article 3 Procurement
            • Article 4 Disposition Of Assets
            • Article 5 Hud Assisted Disposition Of Real Property Acquired Under Renewal And Neighborhood Development Programs
            • Article 6 Definitions
          • Chapter 151 AHFC GENERAL PROGRAMS
            • Article 1 Special Mortgage Loan Program
            • Article 2 Qualified Mortgage Bonds
            • Article 3 Veterans' Mortgage Program
            • Article 4 Home Ownership Fund
            • Article 5 Senior Housing Program
            • Article 6 Multi-Family, Special Needs, And Congregate Housing Program
            • Article 7 Miscellaneous Loan Programs
            • Article 8 Low-Income Housing Tax Credit
            • Article 9 General Provisions
          • Chapter 152 AHFC RURAL HOUSING
            • Article 1 Housing Assistance Loan Program
            • Article 2 Home Ownership Assistance Program
            • Article 3 Federally Guaranteed And Insured Rural Housing Loan Programs
            • Article 9 General Provisions; Appeals
          • Chapter 153 AHFC PUBLIC HOUSING
            • Article 1 General
          • Chapter 154 GRANT PROGRAMS
            • Article 1 Provisions Applicable To All Grant Programs
            • Article 2 Senior Citizens Housing Development Grants
            • Article 3 Multifamily Affordable Housing Development Grant
            • Article 4 Supplemental Housing Development Grants
            • Article 5 Homeless Assistance Grants
            • Article 7 Grant Management
            • Article 9 Other Grant Programs
          • Chapter 155 ENERGY EFFICIENCY PROGRAMS
            • Article 1 Building Energy Efficiency Standard
            • Article 2 Home Energy Loan Subsidy Grant
            • Article 3 Home Energy Rating Rebate Grant
            • Article 4 Low-Income Residential Energy Efficiency And Retrofit Grant
            • Article 5 Alaska Home Energy Rating System
            • Article 9 Definitions
    • Index
      • General Administrative
  • Arizona
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF TRANSACTION PRIVILEGE (SALES) AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • PHOENIX PRIVILEGE (SALES-USE) TAX
        • TUCSON BUSINESS PRIVILEGE (SALES-USE) TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF TRANSACTION PRIVILEGE (SALES) AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • PHOENIX PRIVILEGE (SALES-USE) TAX
        • TUCSON BUSINESS PRIVILEGE (SALES-USE) TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Statutes
      • Constitution of the State of Ariz.
        • Article IV LEGISLATIVE DEPARTMENT
          • Part 1 INITIATIVE AND REFERENDUM
          • Part 2 THE LEGISLATURE
        • Article IX PUBLIC DEBT, REVENUE, AND TAXATION
        • Article XIII MUNICIPAL CORPORATIONS
        • Article XIV CORPORATIONS OTHER THAN MUNICIPAL
        • Article XX ORDINANCE
      • Ariz. Rev. Stat. Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 2 LAW AND STATUTES
            • Article 2 General Rules Of Statutory Construction
            • Article 3 Effect Of Statutes
        • Title 3 AGRICULTURE
          • Chapter 3 MARKETING OF AGRICULTURAL PRODUCTS
            • Article 7 Sale Of Food Products By Producers
        • Title 4 ALCOHOLIC BEVERAGES
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 Definitions
        • Title 5 AMUSEMENT AND SPORTS
          • Chapter 4 GAMES OF BINGO
            • Article 1 General Provisions
          • Chapter 8 TOURISM AND SPORTS AUTHORITY
            • Article 1 General Provisions
            • Article 2 Financial Provisions
          • Chapter 9 SPORTS AUTHORITY DISTRICT
            • Article 1 Organization
            • Article 2 Financial Provisions
            • Article 3 Revenue Bonds
        • Title 9 CITIES AND TOWNS
          • Chapter 2 FORM OF GOVERNMENT
            • Article 2 Board Of Trustees Government After Disincorporation
            • Article 3 Town Incorporated Under Common Council Government
            • Article 5 Adoption Of Charter Government By City
          • Chapter 4 GENERAL POWERS
            • Article 2 Public Library
            • Article 8 Miscellaneous
          • Chapter 5 PUBLIC UTILITIES
            • Article 1.1 Cable Television Systems
            • Article 7 Charges For Use Of Public Highways By Telecommunications Providers
          • Chapter 6 CONVENTION CENTERS
            • Article 2 Development
        • Title 10 CORPORATIONS AND ASSOCIATIONS
          • Chapter 22 NONPROFIT CORPORATIONS
            • Article 1 Substantive Provisions (Repealed)
          • Chapter 24 GENERAL PROVISIONS––NONPROFIT CORPORATIONS
            • Article 2 Filing Documents And Fees--Nonprofit Corporations
        • Title 11 COUNTIES
          • Chapter 2 BOARD OF SUPERVISORS
            • Article 1 Preliminary Provisions
            • Article 2 General Provisions
            • Article 4 Powers And Duties
          • Chapter 8 DEVELOPMENT FEES
            • Article 2 Real Estate Transfer Affidavit And Fee
        • Title 12 COURTS AND CIVIL PROCEEDINGS
          • Chapter 1 COURTS OF RECORD
            • Article 4 Tax Court
          • Chapter 3 FEES AND COSTS
            • Article 5 Recovery Of Costs
          • Chapter 5 LIMITATIONS OF ACTIONS
            • Article 1 General Provisions
            • Article 3 Personal Actions
          • Chapter 7 SPECIAL ACTIONS AND PROCEEDINGS IN WHICH THE STATE IS A PARTY
            • Article 6 Judicial Review Of Administrative Decisions
        • Title 15 EDUCATION
          • Chapter 13 UNIVERSITIES AND RELATED INSTITUTIONS
            • Article 4 Financial Provisions
        • Title 26 MILITARY AFFAIRS AND EMERGENCY MANAGEMENT
          • Chapter 2 EMERGENCY MANAGEMENT
            • Article 1 General Provisions
        • Title 35 PUBLIC FINANCES
          • Chapter 3 PUBLIC INDEBTEDNESS
            • Article 2 State Indebtedness Bonds
          • Chapter 5 INDUSTRIAL DEVELOPMENT FINANCING
            • Article 3 Tax Exemption And Liability
        • Title 36 PUBLIC HEALTH AND SAFETY
          • Chapter 5.1 STATE DEPARTMENT OF DEVELOPMENTAL DISABILITIES
            • Article 1 Administration And Regulation
        • Title 40 PUBLIC UTILITIES AND CARRIERS
          • Chapter 2 CORPORATION COMMISSION
            • Article 9 Violations And Penalties
        • Title 41 STATE GOVERNMENT
          • Chapter 3 ADMINISTRATIVE BOARDS AND COMMISSIONS
            • Article 5 Economic Estimates Commission
          • Chapter 4 DEPARTMENT OF ADMINISTRATION AND PERSONNEL BOARD
            • Article 7 Management Of State Properties
          • Chapter 6 ADMINISTRATIVE PROCEDURE
            • Article 1 General Provisions
            • Article 2 Publication Of Agency Rules
            • Article 3 Rule Making
            • Article 4 Attorney General Review Of Rule Making
            • Article 5 Governor's Regulatory Review Council
            • Article 6 Adjudicative Proceedings
            • Article 10 Uniform Administrative Hearing Procedures
          • Chapter 7 LEGISLATURE
            • Article 10 Joint Legislative Budget Committee
          • Chapter 8 AGENCIES OF THE LEGISLATIVE DEPARTMENT
            • Article 2 Joint Legislative Tax Committee (Repealed)
          • Chapter 10 DEPARTMENT OF COMMERCE
            • Article 1 General Provisions
            • Article 3 Military Reuse Zones
          • Chapter 16 DEPARTMENT OF BUILDING AND FIRE SAFETY
            • Article 1 General Provisions
            • Article 4 Office Of Administration
          • Chapter 19 OFFICE OF TOURISM.
            • Article 1 General Provisions
          • Chapter 27 LEGISLATIVE REVIEW OF AGENCIES AND EXPIRATION OF NEW PROGRAMS
            • Article 2 Termination Of Agencies
          • Chapter 28 SPINAL AND HEAD INJURIES
            • Article 1 Advisory Council On Spinal And Head Injuries
        • Title 42 TAXATION
          • Chapter 1 ADMINISTRATION
            • Article 1 Department Of Revenue
            • Article 2 Reciprocity
            • Article 3 General Administrative Provisions
            • Article 4 Liens And Priorities Of Tax Claims
            • Article 5 Seizure Of Property For Collection Of Taxes
            • Article 6 Tax Appeals
          • Chapter 2 TAXPAYER PROTECTION AND SERVICES
            • Article 1 Confidentiality Of Taxpayer Information
            • Article 2 Taxpayers' Bill Of Rights
            • Article 3 Private Taxpayer Rulings
            • Article 4 Business Identification And Licensing Forms
            • Article 5 Innocent Spouses
            • Article 6 Protection Of Computer Software Source Code
            • Article 7 Managed Audit Agreements
          • Chapter 3 LUXURY PRIVILEGE TAX
            • Article 5.1 (Repealed eff. 8-2-2012.) Delivery Sales Of Tobacco Products
            • Article 6 Tobacco Tax For Health Care
          • Chapter 4 (Repealed applicable to taxable years beginning from and after 12-31-05.) ESTATE AND GENERATION SKIPPING TAXES
            • Article 1 General Provisions (Repealed)
          • Chapter 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
            • Article 1 General Administrative Provisions
            • Article 2 Transaction Privilege Classifications
            • Article 3 Tax Exemption For Sales Of Food
            • Article 4 Use Tax
            • Article 5 Severance Tax
            • Article 6 Telecommunication Service Excise Tax
            • Article 7 Tax On Water Use
            • Article 9 Prepaid Wireless Telecommunications E911 Excise Tax
          • Chapter 6 LOCAL EXCISE TAXES
            • Article 1 Administration Of Local Excise Taxes
            • Article 2 Model City Tax Code
            • Article 3 County Excise Taxes
            • Article 4 Local Theme Park Excise Tax (Repealed)
          • Chapter 7 LUXURY PRIVILEGE TAX (REPEALED)
          • Chapter 8 TRANSACTION PRIVILEGE TAXES (TRANSFERRED)
          • Chapter 9 ESTATE AND GENERATION SKIPPING TAXES (TRANSFERRED)
          • Chapter 10 REAL ESTATE TRANSFER FEE (REPEALED)
          • Chapter 18 COLLECTION AND ENFORCEMENT
            • Article 3 Sale Of Tax Lien For Delinquent Taxes
        • Title 43 TAXATION OF INCOME
          • Chapter 2 ADMINISTRATION
            • Article 1 General Administrative Provisions
        • Title 44 TRADE AND COMMERCE
          • Chapter 9 TRADE PRACTICES GENERALLY
            • Article 5 Motor Vehicle Warranties
          • Chapter 11 REGULATIONS CONCERNING PARTICULAR BUSINESSES
            • Article 20 Heavy Equipment Rental Agreements
        • Title 46 WELFARE
          • Chapter 1 ADMINISTRATIVE AGENCIES AND OFFICERS
            • Article 8 Arizona Older Americans Act-Nonmedical Home And Community Based Care Services
        • Title 48 SPECIAL TAXING DISTRICTS
          • Chapter 25 COUNTY JAIL DISTRICTS
            • Article 2 Financial Provisions
          • Chapter 26 COUNTY STADIUM DISTRICT
            • Article 1 General Provisions
            • Article 2 Financial Provisions
          • Chapter 33 PUBLIC HEALTH SERVICES DISTRICTS
            • Article 1 General Provisions
          • Chapter 36 THEME PARK DISTRICTS
            • Article 1 Organization and Administration
            • Article 2 Operations
            • Article 3 Financial Provisions
            • Article 4 Revenue Bonds
          • Chapter 38 REGIONAL ATTRACTION DISTRICTS
            • Article 1 Organization and Administration
            • Article 3 Financial Provisions
            • Article 4 Revenue Bonds
          • Chapter 39 REVITALIZATION DISTRICTS
            • Article 1 General Provisions
        • Title 49 THE ENVIRONMENT
          • Chapter 3 AIR QUALITY
            • Article 1 General Provisions
          • Chapter 6 UNDERGROUND STORAGE TANK REGULATION
            • Article 1 General Provisions
      • Arizona Model City Tax Code
        • Chapter PRIVILEGE AND EXCISE TAXES
      • City of Phoenix Tax Code
        • Chapter 14 PRIVILEGE AND EXCISE TAXES
          • Article I GENERAL CONDITIONS AND DEFINITIONS
          • Article II DETERMINATION OF GROSS INCOME
          • Article III LICENSING AND RECORDKEEPING
          • Article IV PRIVILEGE TAXES
          • Article V ADMINISTRATION
          • Article VI USE TAX
      • Tucson Tax Code
        • Chapter 19 LICENSES AND PRIVILEGE TAXES
          • Article II PRIVILEGE AND EXCISE TAXES
    • Regulations
      • Ariz. Admin. Code
        • Title 15 REVENUE
          • Chapter 3 DEPARTMENT OF REVENUE—LUXURY TAX SECTION
            • Article 5 Administration
          • Chapter 5 DEPARTMENT OF REVENUE—TRANSACTION PRIVILEGE AND USE TAX SECTION
            • Article 1 Retail classification
            • Article 2 Introduction
            • Article 3 Repealed
            • Article 4 Amusement Classification
            • Article 5 Repealed
            • Article 6 Prime Contracting Classification
            • Article 7 Repealed
            • Article 8 Repealed
            • Article 9 Mining Classification
            • Article 10 Transaction Privilege Tax—Transient Lodging Classification
            • Article 11 Sales Tax—Printing Classification
            • Article 12 Repealed
            • Article 13 Sales Tax—Publishing Classification
            • Article 14 Transporting Classification
            • Article 15 Personal Property Rental Classification
            • Article 16 Commercial Lease Classification
            • Article 17 Restaurant Classification
            • Article 18 Sales Tax—Retail Classification
            • Article 18.1 Sales Of Food
            • Article 19 Repealed
            • Article 20 General
            • Article 21 Utilities Classification
            • Article 22 Transaction Privilege Tax—Administration
            • Article 23 Use Tax
            • Article 24 Repealed
            • Article 25 Repealed
            • Article 26 Repealed
            • Article 27-29 Reserved
            • Article 30 Interim Rules
          • Chapter 7 DEPARTMENT OF REVENUE — BINGO SECTION
            • Article 2 General Provisions
            • Article 3 Licensing Provisions
            • Article 4 Tax Provisions
            • Article 5 Suspension; Revocation; Appeals
            • Article 6 Hearing And Appeal Procedures
          • Chapter 10 DEPARTMENT OF REVENUE—ADMINISTRATION, GENERAL
            • Article 1 Hearing Procedures
            • Article 2 Administration
            • Article 3 Authorized Transmission Of Funds
            • Article 4 Reimbursement Of Fees And Other Costs Related To An Administrative Proceeding
            • Article 6 Tax Amnesty Program
            • Article 7 Tax Recovery Program
          • Chapter 12 DEPARTMENT OF REVENUE—PROPERTY TAX OVERSIGHT COMMISSION
            • Article 1 General Provisions
            • Article 2 Property Tax Levy Limits
            • Article 3 Hearing And Appeal Procedure
        • Title 16 TAX APPEALS
          • Chapter 3 STATE BOARD OF TAX APPEALS—LUXURY, TRANSACTION PRIVILEGE (SALES), USE, ESTATE, INCOME
            • Article 1 Tax Appeal Procedures
      • City of Phoenix Tax Regulations
        • Chapter 14 PRIVILEGE AND EXCISE TAXES
      • Tucson Tax Regulations
        • Chapter 19-100.1 LICENSES AND PRIVILEGE TAXES
          • 19-100.1 LICENSES AND PRIVILEGE TAXES
    • Index
      • Sales--Use
      • General Administrative
  • Arkansas
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENT
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Forms Instructions
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Ark.
        • Article 2 DECLARATION OF RIGHTS
        • Article 5 LEGISLATIVE DEPARTMENT
        • Article 10 AGRICULTURE, MINING AND MANUFACTURING
        • Article 12 MUNICIPAL AND PRIVATE CORPORATIONS
        • Article 14 EDUCATION
        • Article 16 FINANCE AND TAXATION
        • Article 17 RAILROADS, CANALS AND TURNPIKES
      • Ark. Constitution Amendment
        • AMEND. NO. 7— INITIATIVE AND REFERENDUM
        • AMEND. NO. 75—ENVIRONMENTAL ENHANCEMENT FUNDS
        • AMEND. NO. 82– ECONOMIC DEVELOPMENT PROJECT GENERAL OBLIGATION BONDS
        • AMEND. NO. 91—A TEMPORARY ONE–HALF PERCENT SALES AND USE TAX FOR STATE HIGHWAYS AND BRIDGES AND COUNTY AND CITY ROADS, BRIDGES AND OTHER SURFACE TRANSPORTATION WITH STATE REVENUES SECURING . . . . .
      • Ark. Code Ann.
        • Title 3 ALCOHOLIC BEVERAGES
          • Chapter 7 EXCISE TAXES
            • Subchapter 2 Special Retail Tax
          • Chapter 9 ON-PREMISES CONSUMPTION
            • Subchapter 2 Alcoholic Beverages Generally
        • Title 4 BUSINESS AND COMMERCIAL LAW
          • Subtitle 6 BUSINESS PRACTICES (CHAPTERS 70 TO 85)
            • Chapter 75 Unfair Cigarette Sales Act.
              • Subchapter 7 Unfair Cigarette Sales Act
        • Title 5 CRIMINAL OFFENSES
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 9)
            • Chapter 4 Disposition Of Offenders
              • Subchapter 2 Fines, Costs, And Restitution
              • Subchapter 4 Imprisonment
          • Subtitle 4 OFFENSES AGAINST PROPERTY (CHAPTERS 35 TO 49)
            • Chapter 37 Forgery And Fraudulent Practices
              • Subchapter 1 General Provisions
              • Subchapter 3 Worthless Checks
              • Subchapter 5 Business and Commercial Offenses Generally
          • Subtitle 6 OFFENSES AGAINST PUBLIC HEALTH, SAFETY, OR WELFARE (CHAPTERS 60 TO 79)
            • Chapter 66 Gambling
        • Title 6 EDUCATION
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 9)
            • Chapter 1 General Provisions
              • Subchapter 1 General Provisions
          • Subtitle 4 VOCATIONAL AND TECHNICAL EDUCATION (CHAPTERS 50 TO 59)
            • Chapter 51 Vocational And Technical Schools
              • Subchapter 51 General Provisions
        • Title 10 GENERAL ASSEMBLY
          • Chapter 2 LEGISLATIVE PROCEEDINGS
            • Subchapter 1 General Provisions
        • Title 12 LAW ENFORCEMENT, EMERGENCY MANAGEMENT, AND MILITARY AFFAIRS
          • Subtitle 4 MILITARY AFFAIRS (CHAPTERS 60 TO 74)
            • Chapter 62 Military Personnel
              • Subchapter 4 Privileges
        • Title 14 LOCAL GOVERNMENT
          • Subtitle 2 COUNTY GOVERNMENT (CHAPTERS 13 TO 35)
            • Chapter 14 County Government Code
              • Subchapter 8 Legislative Powers
              • Subchapter 13 Officers Generally
            • Chapter 20 Quorum Or Levying Courts
          • Subtitle 3 MUNICIPAL GOVERNMENT (CHAPTERS 36 TO 69)
            • Chapter 43 Government Of First-Class Cities
              • Subchapter 6 Powers Over Municipal Affairs
          • Subtitle 4 PUBLIC FINANCE GENERALLY (CHAPTERS 70 TO 85)
            • Chapter 71 Fiscal Years
          • Subtitle 7 WATER AND SOIL IMPROVEMENT DISTRICTS (CHAPTERS 114 TO 135)
            • Chapter 116 Regional Water Distribution Act
              • Subchapter 4 Operation Of Water Districts
          • Subtitle 8 PUBLIC FACILITIES GENERALLY (CHAPTERS 136 TO 151)
            • Chapter 144 Research Park Authority Act
              • Subchapter 2 Research Park Authority — Powers
              • Subchapter 3 Finance
          • Subtitle 10 ECONOMIC DEVELOPMENT AND TOURISM GENERALLY (CHAPTERS 162 TO 182)
            • Chapter 164 Industrial Development Bonds
              • Subchapter 2 Municipalities And Counties Industrial Development Revenue Bond Law
              • Subchapter 3 Local Government Bond Act
            • Chapter 169 Housing Authorities And Urban Renewal Agencies
              • Subchapter 2 Housing Authorities In Cities And Counties
            • Chapter 174 Economic Development Tax
          • Subtitle 22 AIRPORT FACILITIES GENERALLY (CHAPTERS 356 TO 374)
            • Chapter 364 Tax On Aviation Fuel
        • Title 15 NATURAL RESOURCES AND ECONOMIC DEVELOPMENT
          • Subtitle 1 DEVELOPMENT OF ECONOMIC AND NATURAL RESOURCES GENERALLY (CHAPTERS 1 TO 19)
            • Chapter 4 Development Of Business And Industry Generally
              • Subchapter 2 Arkansas Economic Development Commission
              • Subchapter 10 Capital Development Corporation Act
              • Subchapter 11 Steel Mill Tax Incentives
              • Subchapter 12 County And Regional Industrial Development Corporation Act
              • Subchapter 17 Arkansas Enterprise Zone Act Of 1993
              • Subchapter 19 Arkansas Economic Development Act Of 1995
              • Subchapter 20 Digital Product and Motion Picture Industry Development Act of 2009
              • Subchapter 24 Special Incentives For Qualified Manufacturers Of Steel
              • Subchapter 27 Consolidated Incentive Act
              • Subchapter 30 Arkansas General Obligation Economic Development Superprojects Bond And Project Funding Act
              • Subchapter 31 Nonprofit Incentive Act Of 2005
              • Subchapter 35 [As enacted by L. 2013, Act 1404, § 3.] Incentives for Major Maintenance and Improvement Projects
            • Chapter 5 Arkansas Development Finance Authority
              • Subchapter 12 Petroleum Storage Tank Trust Fund Bond Financing Act
            • Chapter 11 Publicity And Tourism
              • Subchapter 5 Arkansas Tourism Development Act
          • Subtitle 2 LAND AND WATER RESOURCES GENERALLY (CHAPTERS 20 TO 29)
            • Chapter 20 General Provisions
              • Subchapter 2 Soil And Water Conservation Commission
          • Subtitle 3 FOREST RESOURCES (CHAPTERS 30 TO 39)
            • Chapter 31 State Forestry Commission
              • Subchapter 1 General Provisions
        • Title 16 PRACTICE, PROCEDURE, AND COURTS
          • Subtitle 2 COURTS AND COURT OFFICERS (CHAPTERS 10 TO 29)
            • Chapter 20 Clerks Of Court
          • Subtitle 5 CIVIL PROCEDURE GENERALLY (CHAPTERS 55 TO 79)
          • Subtitle 7 PARTICULAR PROCEEDINGS AND REMEDIES (CHAPTERS 105 TO 126)
            • Chapter 110 Attachment And Garnishment
            • Chapter 113 Injunctions
        • Title 17 PROFESSIONS, OCCUPATIONS, AND BUSINESSES
          • Subtitle 2 NONMEDICAL PROFESSIONS (CHAPTERS 10 TO 79)
            • Chapter 19 Bail Bondsmen
              • Subchapter 4 Continuing Education Program
        • Title 19 PUBLIC FINANCE
          • Chapter 2 STATE REVENUES—RECEIPTS AND EXPENDITURES GENERALLY
            • Subchapter 2 Receipts Generally
          • Chapter 3 STATE TREASURY MANAGEMENT
            • Subchapter 3 Long-Term Investment
          • Chapter 9 PUBLIC OBLIGATIONS
            • Subchapter 4 Registration
        • Title 23 PUBLIC UTILITIES AND REGULATED INDUSTRIES
          • Subtitle 1 PUBLIC UTILITIES AND CARRIERS
            • Chapter 18 Light, Heat, And Power Utilities
              • Subchapter 3 Electric Cooperative Corporation Act
          • Subtitle 2 FINANCIAL INSTITUTIONS AND SECURITIES (CHAPTERS 30 TO 59)
            • Chapter 32 Financial Institutions Generally—Organization And Operation
              • Subchapter 1 General Provisions
            • Chapter 35 Credit Unions
              • Subchapter 1 General Provisions
            • Chapter 37 Savings And Loan Associations
              • Subchapter 1 General Provisions
          • Subtitle 3 GENERAL PROVISIONS
            • Chapter 89 Casualty Insurance
              • Subchapter 2 Automobile Liability Insurance Generally
          • Subtitle 4 MISCELLANEOUS REGULATED INDUSTRIES (CHAPTERS 110 TO 114)
            • Chapter 114 Charitable Bingo And Raffles
              • Subchapter 1 General Provisions
              • Subchapter 3 Licensing
              • Subchapter 6 Excise Tax
              • Subchapter 7 Enforcement
        • Title 25 STATE GOVERNMENT
          • Chapter 8 DEPARTMENT OF FINANCE AND ADMINISTRATION
          • Chapter 15 ADMINISTRATIVE PROCEDURES
            • Subchapter 2 Administrative Procedure Act
        • Title 26 TAXATION
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 15)
            • Chapter 3 Property Subject To Taxation And Exemptions
              • Subchapter 3 Exemptions From Taxation
            • Chapter 4 Tax Incentives
              • Subchapter 2 Motion Pictures
            • Chapter 5 Multistate Tax Compact
          • Subtitle 2 ADMINISTRATION OF STATE TAXES (CHAPTERS 16 TO 22)
            • Chapter 17 Revenue Division
              • Subchapter 2 Staff Personnel
              • Subchapter 3 Powers And Duties
              • Subchapter 4 Reciprocal Pacts And Agreements
              • Subchapter 5 Collection Of Revenues
            • Chapter 18 State Tax Procedure Generally
              • Subchapter 1 General Provisions
              • Subchapter 2 Penalties And Offenses
              • Subchapter 3 Administration Generally
              • Subchapter 4 Assessments
              • Subchapter 5 Liability And Payment
              • Subchapter 6 Licenses, Permits, And Registrations
              • Subchapter 7 Enforcement
              • Subchapter 8 Taxpayer Bill Of Rights
              • Subchapter 9 Taxpayer Assistance
              • Subchapter 10 Noncompliant Taxpayers
            • Chapter 19 Electronic Funds
            • Chapter 20 Uniform Sales And Use Tax Administration Act
            • Chapter 21 Streamlined Sales Tax Administrative Act
          • Subtitle 3 ADMINISTRATION OF LOCAL TAXES (CHAPTERS 23 TO 33)
            • Chapter 24 Public Service Commission
            • Chapter 25 Levy Of Taxes
            • Chapter 26 Assessment Of Taxes
              • Subchapter 3 Administration Generally
              • Subchapter 7 Lists—Abstracts—Books—Records
              • Subchapter 11 Assessment Of Property Generally
              • Subchapter 15 Corporations And Financial Institutions
            • Chapter 28 Tax Book And Records
              • Subchapter 1 General Provisions
          • Subtitle 4 COLLECTION AND ENFORCEMENT (CHAPTERS 34 TO 49)
            • Chapter 34 General Provisions
            • Chapter 35 Collection And Payment Of Taxes Generally
              • Subchapter 13 Military Family Relief Check-Off Program
            • Chapter 36 Collection Of Delinquent Taxes
              • Subchapter 3 Setoff Against State Tax Refund
          • Subtitle 5 STATE TAXES (CHAPTERS 50 TO 71)
            • Chapter 50 General Provisions
            • Chapter 51 Income Taxes
              • Subchapter 10 Water Resource Conservation And Development Incentives
              • Subchapter 20 Manufacturer's Investment Tax Credit Act
              • Subchapter 21 Gift Of Life Act
            • Chapter 52 Gross Receipts Tax
              • Subchapter 1 General Provisions
              • Subchapter 2 Permits
              • Subchapter 3 Imposition Of Tax
              • Subchapter 4 Exemptions
              • Subchapter 5 Returns And Remittance Of Tax
              • Subchapter 6 Equalization Of Taxes For Border Cities And Towns
              • Subchapter 7 Manufacturer's Investment Sales And Use Tax Credit
              • Subchapter 8 Custom Manufactured Homes
              • Subchapter 9 Steel Mill Tax Incentives
              • Subchapter 10 Tourism Gross Receipts Tax
              • Subchapter 11 Arkansas Medicaid Gross Receipts Tax Act
              • Subchapter 12 Medicaid Provider Excise Tax
              • Subchapter 13 Personal Care Services Excise Tax
              • Subchapter 14 Home Health And Personal Care Services Tax
              • Subchapter 15 Bingo Games
              • Subchapter 16 Sales Tax Advisory Committee
            • Chapter 53 Compensating Or Use Taxes
              • Subchapter 1 Compensating Tax Act
              • Subchapter 2 Contractors
              • Subchapter 3 Interstate Reciprocal Agreements
            • Chapter 57 State Privilege Taxes
              • Subchapter 10 Vending Devices Sales Tax
              • Subchapter 12 Vending Devices
              • Subchapter 13 Enhancement Of Enforcement
            • Chapter 63 Arkansas Special Excise Taxes
              • Subchapter 1 General Provisions
              • Subchapter 2 Registration—Discount—Exemption—Procedures
              • Subchapter 3 Rental Taxes
              • Subchapter 4 Tourism Tax
            • Chapter 64 to 71 [Reserved]
          • Subtitle 6 LOCAL TAXES (CHAPTERS 72 TO 82)
            • Chapter 72 General Provisions—Reserved
            • Chapter 73 Taxation Generally
              • Subchapter 1 General Provisions
              • Subchapter 2 Municipal Corporations
              • Subchapter 3 Counties
            • Chapter 74 County Sales And Use Taxes
              • Subchapter 1 General Provisions
              • Subchapter 2 Sales And Use Tax For Capital Improvements
              • Subchapter 3 Sales Tax For Capital Improvements
              • Subchapter 4 Sales And Use Tax For Counties Without Existing Tax
              • Subchapter 5 Sales Tax On Food And Lodging
              • Subchapter 6 Sales And Use Tax For Community Colleges
            • Chapter 75 Municipal Sales And Use Taxes
              • Subchapter 1 General Provisions
              • Subchapter 2 Sales And Use Tax For Capital Improvements
              • Subchapter 3 Sales Tax For Capital Improvements
              • Subchapter 4 Temporary Tax For Acquisition, Construction, Or Improvement Of Parks
              • Subchapter 5 Gross Receipts Tax Generally
              • Subchapter 6 Advertising And Promotion Commission Act
              • Subchapter 7 Gross Receipts Tax On Hotels, Etc., In Certain Cities
              • Subchapter 8 Airport Premises
            • Chapter 76 County Privilege And License Taxes
              • Subchapter 1 General Provisions
              • Subchapter 2 Privileges Taxed Generally
            • Chapter 81 Multicounty Airport And Riverport Financing Act
            • Chapter 82 Local Sales and Use Tax Economic Development Project Funding Act
        • Title 27 TRANSPORTATION
          • Subtitle 2 MOTOR VEHICLE REGISTRATION AND LICENSING (CHAPTERS 13 TO 31)
            • Chapter 14 Registration And Licensing—Generally
              • Subchapter 5 Commission For Reciprocal Agreements
            • Chapter 15 Registration And Licensing—Special Uses
              • Subchapter 18 Volunteer Rescue Squads
          • Subtitle 5 HIGHWAYS, ROADS, AND STREETS (CHAPTERS 64 TO 84)
            • Chapter 67 State Highway System
              • Subchapter 2 Highway Designation, Construction, And Maintenance
      • L. 2013
        • L. 2013, Act 1084
    • Regulations
      • Ark. Regs.
        • GROSS RECEIPTS TAX REGULATIONS
        • COMPENSATING (USE) TAX REGULATIONS
        • SPECIAL EXCISE TAX RULES
        • TAXPAYER BILL OF RIGHTS REGULATION 1989-1
        • MISCELLANEOUS REGULATIONS [1977-1 through 2012-2]
      • Ark. Consolidated Incentive Act Regs.
        • Consolidated Incentive Act of 2003 (Act 182 of 2003 as amended) Rules and Regulations
      • Ark. Non-Profit Incentive Act of 2005
        • Non-Profit Incentive Act of 2005 (Act 1277 of 2005 as amended)
      • Ark. Tourism Development Regs.
        • Arkansas Tourism Development Act (Act 291 of 1997, as amended)
    • Index
      • Sales--Use
      • General Administrative
  • California
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES.
        • RETURNS AND PAYMENTS.
        • TAX COLLECTION ENFORCEMENT.
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
        • GENERAL CONSTITUTIONAL PROVISIONS
        • TAX SHELTERS
      • Special Local
        • INTRODUCTION.
        • BEVERLY HILLS BUSINESS LICENSE TAX
        • SAN FRANCISCO—BUSINESS TAXES
        • LOS ANGELES CITY SPECIAL TAXES—GENERAL MATERIAL
        • LOS ANGELES ANNUAL BUSINESS TAXES
        • ANAHEIM BUSINESS LICENSE TAX
        • FRESNO BUSINESS LICENSE TAX
        • OAKLAND BUSINESS TAX
        • SACRAMENTO BUSINESS OPERATIONS TAX
        • SANTA ANA BUSINESS LICENSE TAX
        • SAN DIEGO BUSINESS TAX
        • SAN JOSE BUSINESS LICENSE TAX
        • SAN FRANCISCO GROSS RECEIPTS TAX
        • SAN FRANCISCO PAYROLL EXPENSE TAX
        • LOS ANGELES PAYROLL EXPENSE TAX (REPEALED)
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • BASIS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES.
        • RETURNS AND PAYMENTS.
        • TAX COLLECTION ENFORCEMENT.
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
        • GENERAL CONSTITUTIONAL PROVISIONS
      • Special Local
        • INTRODUCTION.
        • BEVERLY HILLS BUSINESS LICENSE TAX
        • SAN FRANCISCO—BUSINESS TAXES
        • LOS ANGELES CITY SPECIAL TAXES—GENERAL MATERIAL
        • LOS ANGELES ANNUAL BUSINESS TAXES
        • OAKLAND BUSINESS TAX
        • SAN DIEGO BUSINESS TAX
        • SAN FRANCISCO PAYROLL EXPENSE TAX
        • LOS ANGELES PAYROLL EXPENSE TAX (REPEALED)
    • Statutes
      • Cal. Constitution
        • Article III STATE OF CALIFORNIA
        • Article IV LEGISLATIVE
        • Article VI JUDICIAL
        • Article XI LOCAL GOVERNMENT
        • Article XIII TAXATION
        • Article XIIIA TAX LIMITATION INITIATIVE
        • Article XIIIB GOVERNMENT SPENDING LIMITATION
        • Article XIIIC RIGHT TO VOTE ON TAXES ACT
        • Article XIIID ASSESSMENT AND PROPERTY RELATED FEE REFORM.
        • Article XVI PUBLIC FINANCE
        • Article XIXb MOTOR VEHICLE FUEL SALES TAX REVENUES AND TRANSPORTATION IMPROVEMENT FUNDING
        • Article XX MISCELLANEOUS SUBJECTS
      • Cal. Bus. & Prof. Cd.
        • Division 1.5 DENIAL, SUSPENSION AND REVOCATION OF LICENSES
          • Chapter 2 DENIAL OF LICENSES
          • Chapter 3 SUSPENSION AND REVOCATION OF LICENSES
        • Division 3 PROFESSIONS AND VOCATIONS GENERALLY
          • Chapter 20.6 TAX PREPARERS [REPEALED]
        • Division 7 GENERAL BUSINESS REGULATIONS
          • Part 1 LICENSING FOR REVENUE AND REGULATION
            • Chapter 1 LICENSING BY CITIES
            • Chapter 2 LICENSING BY COUNTIES
            • Chapter 3 STATE LICENSING
              • Article 1 DEFINITIONS
              • Article 2 ACTIONS
          • Part 3 REPRESENTATIONS TO THE PUBLIC
            • Chapter 1 ADVERTISING
              • Article 2 PARTICULAR OFFENSES
        • Division 8 SPECIAL BUSINESS REGULATIONS
          • Chapter 9 SECONDHAND GOODS
            • Article 6 SWAP MEETS, FLEA MARKETS, AND OPEN-AIR MARKETS
          • Chapter 14 TAX PREPARERS
        • Division 9 ALCOHOLIC BEVERAGES
          • Chapter 1.5 ADMINISTRATION
            • Article 1 THE DEPARTMENT OF ALCOHOLIC BEVERAGE CONTROL
      • Cal. Civ. Cd.
        • Division 3 OBLIGATIONS
          • Part 2 CONTRACTS
            • Title 3 INTERPRETATION OF CONTRACTS
          • Part 3 OBLIGATIONS IMPOSED BY LAW
          • Part 4 OBLIGATIONS ARISING FROM PARTICULAR TRANSACTIONS
            • Title 1.7 CONSUMER WARRANTIES
              • Chapter 1 CONSUMER WARRANTY PROTECTION
                • Article 1 General Provisions
                • Article 2 Definitions
                • Article 3 Sale Warranties
            • Title 1.8 PERSONAL DATA
              • Chapter 1 INFORMATION PRACTICES ACT OF 1977
                • Article 11 Miscellaneous Provisions
            • Title 14 LIEN
              • Chapter 1 LIENS IN GENERAL
                • Article 2 Creation of Liens
              • Chapter 2 MORTGAGE
                • Article 1 Mortgages in General
      • Cal. Civ. Proc. Cd.
        • Part 1 COURTS OF JUSTICE
          • Title 1 ORGANIZATION AND JURISDICTION
            • Chapter 5.5 SMALL CLAIMS COURT
              • Article 2 Small Claims Court
        • Part 2 CIVIL ACTIONS
          • Title 2 THE TIME OF COMMENCING CIVIL ACTIONS
            • Chapter 3 THE TIME OF COMMENCING ACTIONS OTHER THAN FOR THE RECOVERY OF REAL PROPERTY
          • Title 9 ENFORCEMENT OF JUDGMENTS
            • Division 1 DEFINITIONS AND GENERAL PROVISIONS
              • Chapter 8 ENFORCEMENT OF STATE TAX LIABILITY
                • Article 1 Enforcement Pursuant to Warrant or Notice of Levy
                • Article 2 Enforcement of Judgment for Taxes
            • Division 2 ENFORCEMENT OF MONEY JUDGMENTS
              • Chapter 3 EXECUTION
                • Article 3 Property Subject to Execution
              • Chapter 5 WAGE GARNISHMENT
                • Article 2 General Provisions
                • Article 4 Earnings Withholding Order for Taxes
              • Chapter 6 MISCELLANEOUS CREDITORS' REMEDIES
                • Article 8 Collection of Judgment Where Judgment Debtor Is Creditor of Public Entity
          • Title 10 ACTIONS IN PARTICULAR CASES
            • Chapter 8 ACTIONS AGAINST CO-OWNERS OF MINES
          • Title 14 MISCELLANEOUS PROVISIONS
            • Chapter 5 NOTICES, AND FILING AND SERVICE OF PAPERS
            • Chapter 8 DECLARATORY RELIEF
            • Chapter 9 ACTIONS TO ENFORCE REAL PROPERTY AND MOBILEHOME SALES AGREEMENTS
        • Part 3 SPECIAL PROCEEDINGS OF A CIVIL NATURE
          • Title 1 WRITS OF REVIEW, MANDATE, AND PROHIBITION
            • Chapter 2 WRIT OF MANDATE
          • Title 4 THE ENFORCEMENT OF LIENS
            • Chapter 3 CERTAIN LIENS AND PRIORITIES FOR SALARIES, WAGES AND CONSUMER DEBTS
          • Title 10 UNCLAIMED PROPERTY
            • Chapter 7 UNCLAIMED PROPERTY LAW
              • Article 2 Escheat of Unclaimed Personal Property
      • Cal. Corp. Cd.
        • Title 1 CORPORATIONS
          • Division 1 GENERAL CORPORATION LAW
            • Chapter 23 TRANSITION PROVISIONS
      • Cal. Evid. Cd.
        • Division 2 WORDS AND PHRASES DEFINED
        • Division 5 BURDEN OF PROOF; BURDEN OF PRODUCING EVIDENCE; PRESUMPTIONS AND INFERENCES
          • Chapter 1 BURDEN OF PROOF
      • Cal. Food & Agric. Cd.
        • Division 3 EXPOSITIONS AND FAIRS
          • Part 3 DISTRICT AGRICULTURAL ASSOCIATIONS
            • Chapter 6 PROVISIONS REGARDING PARTICULAR ASSOCIATIONS
        • Division 4 PLANT QUARANTINE AND PEST CONTROL
          • Part 3 NURSERY STOCK
            • Chapter 2 OTHER REGULATIONS
      • Cal. Gov't. Cd.
        • GENERAL PROVISIONS
        • Title 1 GENERAL
          • Division 3.6 CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES
            • Part 3 CLAIMS AGAINST PUBLIC ENTITIES
          • Division 6 PUBLIC BONDS AND OBLIGATIONS
            • Chapter 5 TAX OR ASSESSMENT LEVY FOR UNSOLD BONDS
          • Division 7 MISCELLANEOUS
            • Chapter 2.6 STATE PAYMENT CARD ACT
            • Chapter 3.5 INSPECTION OF PUBLIC RECORDS
            • Chapter 7 HOLIDAYS
            • Chapter 8 COMPUTATION OF TIME
            • Chapter 12 PURCHASE OF INTERESTS AND RIGHTS IN REAL PROPERTY
            • Chapter 12.8 ENTERPRISE ZONE ACT
            • Chapter 12.97 LOCAL AGENCY MILITARY BASE RECOVERY AREA ACT
            • Chapter 14 STATE TAX LIENS
            • Chapter 14.5 REGISTRATION OF STATE TAX LIENS
            • Chapter 20 GOVERNMENTAL ACCESS TO FINANCIAL RECORDS
          • Division 9 EXPENDITURE LIMITATIONS
        • Title 2 GOVERNMENT OF THE STATE OF CALIFORNIA
          • Division 1 GENERAL
            • Chapter 7.4 OIL SPILL RESPONSE AND CONTINGENCY PLANNING
          • Division 3 EXECUTIVE DEPARTMENT
            • Part 1 STATE DEPARTMENTS AND AGENCIES
            • Part 2 CONSTITUTIONAL OFFICERS
            • Part 3 DEPARTMENT OF FINANCE
            • Part 4 CALIFORNIA VICTIM COMPENSATION AND GOVERNMENT CLAIMS BOARD
            • Part 5.3 CALIFORNIA TRANSPORTATION COMMISSION
            • Part 9 STATE BOARD OF EQUALIZATION
            • Part 10 FRANCHISE TAX BOARD
          • Division 4 FISCAL AFFAIRS
            • Part 2 STATE FUNDS
            • Part 4 WARRANTS
        • Title 3 GOVERNMENT OF COUNTIES
          • Division 1 COUNTIES GENERALLY
            • Chapter 1 GENERAL
          • Division 2 OFFICERS
            • Part 2 BOARD OF SUPERVISORS
              • Chapter 2.2 COUNTY SERVICE AREAS (Operative until 1-1-09)
                • Article 1 GENERAL PROVISIONS
              • Chapter 5 COUNTY PROPERTY
                • Article 8 SALE OR LEASE OF REAL PROPERTY
              • Chapter 11 ADVERTISING
              • Chapter 13.6 SAN JOAQUIN COUNTY REGIONAL JUSTICE FACILITY FINANCING ACT
                • Article 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
                • Article 3 TRANSACTIONS AND USE TAX
              • Chapter 13.7 ORANGE COUNTY REGIONAL JUSTICE FACILITIES ACT
                • Article 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
                • Article 2 CREATION OF THE COMMISSION, POWERS AND DUTIES, MEMBERSHIP
                • Article 4 TRANSACTIONS AND USE TAXES IN THE COUNTY OF ORANGE
              • Chapter 13.8 COUNTY REGIONAL JUSTICE FACILITIES FINANCING ACT
                • Article 1 GENERAL PROVISIONS
                • Article 2 CREATION OF THE AGENCY, POWERS AND DUTIES, MEMBERSHIP
                • Article 3 TRANSACTIONS AND USE TAX
                • Article 4 BONDS
          • Division 3 FINANCIAL PROVISIONS
            • Chapter 1 BUDGET AND TAX LEVY
            • Chapter 2 FUNDS
            • Chapter 9 TAX LEVYING AND COLLECTION PROCEDURES FOR COUNTIES
        • Title 4 GOVERNMENT OF CITIES
          • Division 3 OFFICERS
            • Part 2 LEGISLATIVE BODY
          • Division 4 FINANCIAL PROVISIONS
            • Chapter 1 PROPERTY TAX ASSESSMENT, LEVY, AND COLLECTION
        • Title 5 LOCAL AGENCIES
          • Division 1 CITIES AND COUNTIES
            • Part 1 POWERS AND DUTIES COMMON TO CITIES AND COUNTIES
            • Part 2 POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES
          • Division 2 CITIES, COUNTIES, AND OTHER AGENCIES
            • Part 1 POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES
            • Part 2 POWERS AND DUTIES EXERCISED JOINTLY BY CITIES, COUNTIES, OR OTHER AGENCIES
        • Title 7 FEES FOR SPECIFIC PURPOSES
          • Division 1 PLANNING AND ZONING
            • Chapter 7 FEES FOR SPECIFIC PURPOSES
        • Title 7.4 TAHOE REGIONAL PLANNING COMPACT
        • Title 7.96 NORTH LAKE TAHOE TRANSPORTATION AUTHORITY
          • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
          • Chapter 2 CREATION OF THE AUTHORITY
          • Chapter 3 POWERS AND FUNCTIONS OF THE AUTHORITY
        • Title 11 CALIFORNIA PASSENGER RAIL FINANCING COMMISSION ACT
          • Chapter 6 CONSTRUCTION AND LEASE OF FACILITIES
        • Title 17 CALIFORNIA FISCAL RECOVERY FINANCING ACT
          • Chapter 5 MISCELLANEOUS PROVISIONS
      • Cal. Health & Safety Cd.
        • Division 13 HOUSING
          • Part 2.4 CAMPS
        • Division 27 CALIFORNIA POLLUTION CONTROL FINANCING AUTHORITY ACT
          • Chapter 1 CALIFORNIA POLLUTION CONTROL FINANCING AUTHORITY
            • Article 1 General Provisions and Definitions
      • Cal. Penal Cd.
        • PRELIMINARY PROVISIONS
        • Part 1 OF CRIMES AND PUNISHMENTS
          • Title 12 OF CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE
      • Cal. Pub. Cont. Cd.
        • Division 2 GENERAL PROVISIONS
          • Part 2 CONTRACTING BY STATE AGENCIES
            • Chapter 1.5 CALIFORNIA TAXPAYER AND SHAREHOLDER PROTECTION ACT OF 2003
            • Chapter 2 STATE ACQUISITION OF GOODS AND SERVICES
      • Cal. Pub. Res. Cd.
        • Division 3 OIL AND GAS
          • Chapter 1 OIL AND GAS CONSERVATION
            • Article 2 Administration
            • Article 4 Regulation of Operations
        • Division 4 FORESTS, FORESTRY AND RANGE AND FORAGE LANDS
          • Part 2 PROTECTION OF FOREST, RANGE AND FORAGE LANDS
            • Chapter 8 Z'Berg-Nejedly Forest Practice Act of 1973
              • Article 9.5 Timber Regulation and Forest Restoration Fund
        • Division 5 PARKS AND MONUMENTS
          • Chapter 4 RECREATION AND PARK DISTRICTS
            • Article 10 Alternative Revenues
        • Division 15 ENERGY CONSERVATION AND DEVELOPMENT
          • Chapter 7 RESEARCH AND DEVELOPMENT
        • Division 16 CALIFORNIA ALTERNATIVE ENERGY AND ADVANCED TRANSPORTATION FINANCING AUTHORITY ACT
          • Chapter 1 CALIFORNIA ALTERNATIVE ENERGY AND ADVANCED TRANSPORTATION FINANCING AUTHORITY
            • Article 2 Organization of Authority and General Powers and Duties Thereof
      • Cal. Pub. Util. Cd.
        • Division 1 REGULATION OF PUBLIC UTILITIES
          • Part 1 PUBLIC UTILITIES ACT
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
        • Division 10 TRANSIT DISTRICTS
          • Part 1 TRANSIT DISTRICTS IN COUNTIES OF ALAMEDA OR CONTRA COSTA
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 2 SAN FRANCISCO BAY AREA RAPID TRANSIT DISTRICT
            • Chapter 7 TAXATION
          • Part 4 ORANGE COUNTY TRANSIT DISTRICT
            • Chapter 8 TAXATION
          • Part 7 MARIN COUNTY TRANSIT DISTRICT
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 10 SANTA CRUZ METROPOLITAN TRANSIT DISTRICT
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 11 PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT
            • Chapter 5 MOTOR VEHICLE FUEL TAX
            • Chapter 6 ACTIONS AND PROCEEDINGS TO CONTEST TAXES
          • Part 12 SANTA CLARA VALLEY TRANSPORTATION AUTHORITY
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
          • Part 14 SACRAMENTO REGIONAL TRANSIT DISTRICT
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
          • Part 15 SAN MATEO COUNTY TRANSIT DISTRICT
            • Chapter 1 TITLE OF ACT AND POLICY
            • Chapter 3 FORMATION OF DISTRICT
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
        • Division 12 COUNTY TRANSPORTATION COMMISSIONER
          • Chapter 4 POWERS AND FUNCTIONS
            • Article 6 Transactions and Use Taxes
            • Article 9 Transaction and Use Taxes in the County of Orange
        • Division 12.5 COUNTY TRAFFIC AND TRANSPORTATION FUNDING IN THE NINE-COUNTY SAN FRANCISCO BAY AREA
        • Division 12.7 COUNTY AND REGIONAL TRANSPORTATION COMMISSIONER
          • Chapter 2 SAN DIEGO COUNTY REGIONAL TRANSPORTATION COMMISSION
            • Article 1 General Provisions, Findings, and Definitions
            • Article 2 Creation of the Commission
            • Article 5 Transactions and Use Tax
            • Article 6 Extension, Expansion, or Increase of Transactions and Use Tax
        • Division 13.1 SANTA CLARA COUNTY TRAFFIC AUTHORITY
        • Division 15 FRESNO COUNTY TRANSPORTATION AUTHORITY
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 6 TRANSACTIONS AND USE TAXES
        • Division 15.5 TUOLUMNE COUNTY TRAFFIC AUTHORITY
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 5 TRANSACTIONS AND USE TAX
        • Division 19 LOCAL TRANSPORTATION AUTHORITIES
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 CREATION OF LOCAL TRANSPORTATION AUTHORITY
          • Chapter 5 TRANSACTIONS AND USE TAXES
        • Division 20 SAN BERNADINO COUNTY TRANSPORTATION COMMISSION
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 4 TRANSACTIONS AND USE TAX
        • Division 25 RIVERSIDE COUNTY TRANSPORTATION COMMISSION
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 4 TRANSACTIONS AND USE TAX
      • Cal. Rev. & Tax. Cd.
        • GENERAL PROVISIONS
        • Division 1 PROPERTY TAXATION
          • Part 0.5 IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA CONSTITUTION
            • Chapter 6 ALLOCATION OF PROPERTY TAX REVENUE
          • Part 2 ASSESSMENT
            • Chapter 3 ASSESSMENT GENERALLY
        • Division 2 OTHER TAXES
          • Part 1 SALES AND USE TAXES
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 1.5 STREAMLINED SALES TAX PROJECT
            • Chapter 2 THE SALES TAX
              • Article 1 IMPOSITION OF TAX
              • Article 2 PERMITS
              • Article 3 PRESUMPTIONS AND RESALE CERTIFICATES
              • Article 4 INCLUSION OF SUPPORT SERVICES IN SALES TAX
            • Chapter 3 THE USE TAX
            • Chapter 3.3 VEHICLE SMOG IMPACT FEE
            • Chapter 3.5 VEHICLES, VESSELS AND AIRCRAFT
            • Chapter 4 EXEMPTIONS
            • Chapter 5 DETERMINATIONS
            • Chapter 6 COLLECTION OF TAX
            • Chapter 7 OVERPAYMENTS AND REFUNDS
            • Chapter 8 ADMINISTRATION
            • Chapter 9 DISPOSITION OF PROCEEDS
            • Chapter 10 VIOLATIONS
            • Chapter 11 RES JUDICATA
          • Part 1.5 UNIFORM LOCAL SALES AND USE TAXES
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 2 BRADLEY-BURNS BILL OF RIGHTS
          • Part 1.6 TRANSACTIONS AND USE TAXES
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 2 IMPOSITION OF TAX
            • Chapter 3 ADMINISTRATION
            • Chapter 4 REFUNDS OF UNCONSTITUTIONAL TAXES
          • Part 1.7 ADDITIONAL LOCAL TAXES
            • Chapter 1 OCCUPANCY TAXES
            • Chapter 1.5 LOCAL AGENCY LEVY POWERS AND LIMITATIONS
            • Chapter 2 COUNTIES TRANSACTIONS AND USE TAX
            • Chapter 2.3 CITIES TRANSACTIONS AND USE TAXES
            • Chapter 2.6 CALEXICO TRANSACTIONS AND USE TAX
            • Chapter 2.64 QUALIFIED CITY TRANSACTIONS AND USE TAXES
            • Chapter 2.65 AVALON TRANSACTIONS AND USE TAX
            • Chapter 2.7 SAN DIEGO COUNTY JUSTICE FACILITIES FINANCING ACT
            • Chapter 2.85 FRESNO ZOOLOGICAL TAX
            • Chapter 2.87 CITY OF VISALIA TRANSACTIONS AND USE TAX
            • Chapter 2.9 CLEARLAKE TRANSACTIONS AND USE TAX
            • Chapter 2.91 CLOVIS TRANSACTIONS AND USE TAX
            • Chapter 2.93 WOODLAND TRANSACTIONS AND USE TAX
            • Chapter 2.94 SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX
            • Chapter 2.97 PLACERVILLE TRANSACTIONS AND USE TAX
            • Chapter 2.98 COUNTY TRANSACTIONS AND USE TAX FOR LIBRARY PROGRAMS
            • Chapter 2.985 WEST SACRAMENTO TRANSACTIONS AND USE TAX
            • Chapter 2.99 SEBASTOPOL TRANSACTIONS AND USE TAX
            • Chapter 2.995 SAN MATEO COUNTY TRANSACTIONS AND USE TAX FOR PARKS AND RECREATION PURPOSES
            • Chapter 2.12 TRUCKEE TRANSACTIONS AND USE TAX
            • Chapter 3 GRAFFITI PREVENTION TAX
            • Chapter 3.5 LOCAL PUBLIC FINANCE
            • Chapter 3.6 DAVIS TRANSACTIONS AND USE TAX
            • Chapter 3.7 LOCAL GOVERNMENT FINANCE IN THE COUNTY OF ALAMEDA
          • Part 3 USE FUEL TAX
            • Chapter 7 ADMINISTRATION
          • Part 4 LOCAL MOTOR VEHICLE FUEL TAXATION
          • Part 5 VEHICLE LICENSE FEE
            • Chapter 5 DISTRIBUTION OF PROCEED
          • Part 5.5 LOCAL VEHICLE LICENSE FEE SURCHARGE (Second of two)
          • Part 5.7 VOTER-APPROVED LOCAL ASSESSMENT
          • Part 10 PERSONAL INCOME TAX
            • Chapter 12 CREDIT FOR TAXES PAID
          • Part 10.2 ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 2 RETURNS
            • Chapter 3 VOLUNTARY CONTRIBUTIONS
              • Article 3 CALIFORNIA FUND FOR SENIOR CITIZENS
              • Article 4 DESIGNATIONS FOR THE VETERANS MEMORIAL ACCOUNT [REALED]
              • Article 5 FISH AND GAME PRESERVATION FUND
              • Article 6 CALIFORNIA ALZHEIMER'S DISEASE AND RELATED RESEARCH FUND
              • Article 7 DESIGNATIONS TO THE CALIFORNIA SENIORS SPECIAL FUND
              • Article 7.5 DESIGNATIONS TO THE D.A.R.E. CALIFORNIA DRUG ABUSE RESISTANCE EDUCATION FUND [REPEALED]
              • Article 8 DESIGNATIONS TO THE CALIFORNIA BREAST CANCER RESEARCH FUND
              • Article 9 DESIGNATIONS TO THE CALIFORNIA FIREFIGHTERS' MEMORIAL FUND
            • Chapter 4 PAYMENTS AND ASSESSMENTS
            • Chapter 5 COLLECTION OF TAX
            • Chapter 6 OVERPAYMENTS AND REFUNDS
            • Chapter 7 ADMINISTRATION OF TAX
            • Chapter 8 DISPOSITION OF PROCEEDS
            • Chapter 9 VIOLATIONS
            • Chapter 10 RES JUDICATA
          • Part 10.7 TAXPAYERS' BILL OF RIGHTS
          • Part 11 CORPORATION TAX LAW
            • Chapter 2 THE CORPORATION FRANCHISE TAX
          • Part 18 MULTISTATE TAX COMPACT [REPEALED]
            • Article 1 Enactment of Compact
            • Article 2 Text of Compact
            • Article 3 State Representation
            • Article 4 Interstate Audits
          • Part 22 HAZARDOUS SUBSTANCES TAX LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
          • Part 26 UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
            • Chapter 6 ADMINISTRATION
          • Part 30 FEE COLLECTION PROCEDURES LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 2 FEE
            • Chapter 3 DETERMINATIONS
            • Chapter 4 COLLECTION OF FEE
            • Chapter 5 OVERPAYMENTS AND REFUNDS
            • Chapter 6 ADMINISTRATION AND TAXPAYERS' BILL OF RIGHTS
            • Chapter 7 VIOLATIONS
            • Chapter 8 DISCLOSURE OF INFORMATION
      • Cal. Unemp. Ins. Cd.
        • Division 6 WITHHOLDING TAX ON WAGES
          • Chapter 1 GENERAL PROVISIONS
      • Cal. Veh. Cd.
        • Division 5 OCCUPATIONAL LICENSING AND BUSINESS REGULATIONS
          • Chapter 3.5 LESSOR-RETAILERS
      • Cal. Water Cd.
        • Division 13 CALIFORNIA WATER DISTRICTS
          • Part 7 ASSESSMENTS
            • Chapter 1 ASSESSMENT
      • Model City Ordinance
        • MODEL CITY ORDINANCES
      • Model County Ordinance
        • MODEL COUNTY ORDINANCES
      • Anaheim Municipal Code
        • Title 3 BUSINESS LICENSES
          • Chapter 3.04 GENERAL PROVISIONS
          • Chapter 3.08 GROSS RECEIPTS TAX
          • Chapter 3.12 PROFESSIONS
          • Chapter 3.16 SERVICES
          • Chapter 3.20 ADVERTISING
          • Chapter 3.24 CONTRACTORS
          • Chapter 3.28 RENTAL BUILDINGS
          • Chapter 3.32 MISCELLANEOUS BUSINESS ACTIVITIES
      • Beverly Hills Municipal Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 4 APPEAL AND REVIEW PROCEDURES—Art. 1. Appeal of Administrative Decisions to Council.
          • Chapter 4 APPEAL AND REVIEW PROCEDURES—Art. 2. Council Ordered Review of Administrative Decisions.
        • Title 3 TAXATION, FINANCE, PURCHASING, AND RISK MANAGEMENT
          • Chapter 1 TAXATION AND FEES—Art. 1. Uniform Sales and Use Tax.
          • Chapter 1 TAXATION AND FEES—Art. 2. Business License Tax.
          • Chapter 1 TAXATION AND FEES—Art. 3. Uniform Transient Occupancy Tax.
          • Chapter 1 TAXATION AND FEES—Art. 4. Real Property Transfer Tax.
      • Municipal Code City of Fresno
        • Chapter 7 ASSESSMENT DISTRICTS AND BOND PROCEDURES
          • Article 10 BUSINESS LICENSES--GENERAL PROVISIONS
          • Article 11 BUSINESS LICENSES--EXEMPTIONS
          • Article 12 BUSINESS LICENSES--LICENSE FEES
          • Article 13 BUSINESS LICENSES--BUSINESS IMPROVEMENT AREAS
      • Los Angeles Municipal Code
        • Chapter I GENERAL PROVISIONS AND ZONING
          • Article 1 GENERAL PROVISIONS
        • Chapter II LICENSES, PERMITS, BUSINESS REGULATIONS
          • Article 1 BUSINESS TAXES
          • Article 1.1 TELEPHONE, ELECTRICITY AND GAS USERS TAX
          • Article 1.2 1984 OLYMPIC GAMES TICKET DISTRIBUTION TAX
          • Article 1.3 COMMERCIAL TENANT'S OCCUPANCY TAX
          • Article 1.5 USE TAX [SUSPENDED]
          • Article 1.6 UNIFORM SALES AND USE TAX
          • Article 1.7 TRANSIENT OCCUPANCY TAX
          • Article 1.8 CIGARETTE TAX ORDINANCE
          • Article 1.9 REAL PROPERTY TRANSFER TAX
          • Article 1.10 DWELLING UNIT CONSTRUCTION TAX
          • Article 1.12 TAX PENALTY AMNESTY
          • Article 1.13 RESIDENTIAL DEVELOPMENT TAX
          • Article 1.14 SPECIAL FIRE SAFETY AND PARAMEDIC COMMUNICATIONS EQUIPMENT TAX
          • Article 1.15 PARKING OCCUPANCY TAX
          • Article 1.16 SPECIAL POLICE COMMUNICATIONS / 911 SYSTEM TAX
          • Article 1.17 ENTERPRISE ZONE HIRING TAX CREDIT VOUCHER APPLICATION FEES
      • Oakland Municipal Code
        • Title 5 BUSINESS TAXES, PERMITS AND REGULATIONS
          • Chapter 5.02 Business Permits Generally
          • Chapter 5.04 Business Taxes Generally
          • Chapter 5.06 Advertising Matter
          • Chapter 5.08 Auctions and Auctioneers
          • Chapter 5.10 Bingo
          • Chapter 5.12 Cabarets
          • Chapter 5.14 Carnivals
          • Chapter 5.16 Cable Systems and Open Video Systems
          • Chapter 5.17 State Video Service Franchises
          • Chapter 5.18 Charitable and Religious Solicitations
          • Chapter 5.20 Close-Out Sales
          • Chapter 5.22 Dance Halls
          • Chapter 5.24 Filming Permits
          • Chapter 5.26 Firearms Dealers
          • Chapter 5.28 Flying Fields, Heliports and Helistops
          • Chapter 5.30 For-Hire Vehicles
          • Chapter 5.32 Franchises
          • Chapter 5.33 Home Mortgage Lending
          • Chapter 5.34 Hotel Rates and Registration Requirements
          • Chapter 5.36 Massage Establishments and Massage Therapists
          • Chapter 5.38 Mattresses
          • Chapter 5.40 Mechanical and Electronic Games
          • Chapter 5.42 Miniature Golf Courses
          • Chapter 5.43 Oakland Artisan Marketplace
          • Chapter 5.44 Outdoor Amusement Centers
          • Chapter 5.46 Pawnbrokers, Secondhand Dealers, Scrap Dealers and Scrap Collectors
          • Chapter 5.48 Peddlers and Solicitors
          • Chapter 5.49 Pushcart Food Vending Pilot Program
          • Chapter 5.50 Pool Rooms and Bowling Alleys
          • Chapter 5.51 Food Vending Group Site Pilot Program
          • Chapter 5.52 Private Patrol Services and Private Watchman
          • Chapter 5.54 Rendering
          • Chapter 5.56 Riding Academies
          • Chapter 5.58 School Stores
          • Chapter 5.60 Skating Rinks
          • Chapter 5.62 Street Cars
          • Chapter 5.64 Street Cars
          • Chapter 5.66 Theaters
          • Chapter 5.68 Trampoline Centers
          • Chapter 5.70 Miscellaneous Business Regulations
          • Chapter 5.80 Medical Cannabis Dispensary Permits
          • Chapter 5.81 Medical Cannabis Cultivation Facility Permits
          • Chapter 5.90 Skate Park Facilities
          • Chapter 5.91 Licensure of Tobacco Retailers
      • Sacramento City Code
        • Title 3 REVENUE AND FINANCE
          • Chapter 3.08 Business Operations Tax
            • Article I General Provisions
            • Article II Certificates and Records
            • Article III Application and Issuance
            • Article IV Determination, Calculation and Payment of the Business Operations Tax
            • Article V Enforcement
      • San Jose Municipal Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1.14 ADMINISTRATIVE REMEDIES
          • Chapter 1.16 JUDICIAL REVIEW OF ADJUDICATORY ADMINISTRATIVE DECISIONS
          • Chapter 1.17 FEES AND CHARGES--GENERAL PROVISIONS
        • Title 4 REVENUE, FINANCE AND BUSINESS TAXES
          • Chapter 4.76 BUSINESS LICENSE TAXES
      • San Diego Municipal Code
        • Chapter 1 DEFINITIONS AND GENERAL PROVISIONS
          • Article 2 CODE ENFORCEMENT — JUDICIAL AND ADMINISTRATIVE REMEDIES
        • Chapter 3 BUSINESS REGULATIONS, BUSINESS TAXES, PERMITS AND LICENSES
          • Article 1 BUSINESS TAXES
          • Article 5 TRANSIENT OCCUPANCY TAX
          • Article 7 DOCUMENTARY TRANSFER TAX ON THE SALE OF REAL PROPERTY
          • Article 8 TRANSIENT TRANSPORTATION TAX
      • City and County of San Francisco Municipal Code
        • BUSINESS AND TAX REGULATIONS CODE.
          • Article 6 COMMON ADMINISTRATIVE PROVISIONS
          • Article 7 TAX ON TRANSIENT OCCUPANCY OF HOTEL ROOMS
          • Article 9 TAX ON OCCUPANCY OF PARKING SPACE IN PARKING STATIONS
          • Article 10 UTILITY USERS TAX
          • Article 11 STADIUM OPERATOR ADMISSION TAX
          • Article 12-A PAYROLL EXPENSE TAX ORDINANCE
          • Article 12-C REAL PROPERTY TRANSFER TAX
      • Santa Ana Municipal Code
        • Chapter 21 LICENSES
          • Article I DEFINITIONS
          • Article II IN GENERAL
          • Article III COLLECTOR
          • Article IV EXEMPTIONS
          • Article V FEE-EXEMPT
          • Article VI APPORTIONMENT
          • Article VII PROCEDURE
          • Article VIII ENFORCEMENT
          • Article IX MISCELLANEOUS
          • Article X RATES AND SCHEDULES
          • Article XI ASSESSMENT BY LIEN
    • Regulations
      • Cal. Code Regs.
        • Title 2 ADMINISTRATION
          • Division 2 FINANCIAL OPERATIONS
            • Chapter 2 State Controller
              • Subchapter 6.5 Rules And Regulations Relating To California Estate Tax
                • Article 1 Imposition Of Tax
                • Article 2 Definitions
                • Article 3 Estate Tax Returns
                • Article 3.5 Penalties
                • Article 4 Deficiency Determination
                • Article 5 Payment Of Tax
                • Article 5.5 Interest
                • Article 6 Refunds
                • Article 7 Lien Of Tax
        • Title 4 BUSINESS REGULATIONS
          • Division 13 CALIFORNIA ALTERNATIVE ENERGY SOURCE FINANCING AUTHORITY
            • Article 2 Manufacturing Sales and Use Tax Exclusion Program
        • Title 18 PUBLIC REVENUES
          • Division 1 STATE BOARD OF EQUALIZATION— PROPERTY TAX
            • Chapter 3 Local Equalization
              • Article 1 Hearing By County Board
            • Chapter 11 Timber Yield Tax
              • Article 1 Valuation Of Timberland And Timber
          • Division 2 STATE BOARD OF EQUALIZATION—BUSINESS TAXES
            • Chapter 1.5 Underground Storage Tank Maintenance Fee
              • Article 1 General Provisions And Definitions
            • Chapter 4 Sales And Use Tax
              • Article 1 Service Enterprises
              • Article 2 Contractors And Subcontractors
              • Article 3 Manufacturers, Producers, Processors
              • Article 4 Graphic Arts And Related Enterprises
              • Article 5 Installers, Repairers, Reconditioners
              • Article 6 Specific Business Engaged In Retailing
              • Article 7 Specific Kinds Of Property And Exemptions Generally
              • Article 8 Food Products And Meals
              • Article 9 Special Provisions Affecting Vehicles, Vessels And Aircraft
              • Article 10 Matters Involving The Federal Government
              • Article 11 Interstate And Foreign Commerce
              • Article 12 Matters Involving Transportation Of Property
              • Article 13 Credit Transactions
              • Article 14 Exchanges, Returns, Defects
              • Article 15 Leases Of Tangible Personal Property
              • Article 16 Resale Certificates; Demonstration; Gifts And Promotions
              • Article 17 Payment And Collection Of Use Tax
              • Article 18 Administration -Miscellaneous
              • Article 19 Bradley-Burns Uniform Local Sales And Use Taxes
              • Article 20 Transactions (Sales) And Use Taxes
            • Chapter 4.1 Lumber Products Assessment
            • Chapter 5 Energy Resources Surcharge Law
              • Article 1 Collection Of Surcharge By Electric Utilities
            • Chapter 5.5 Emergency Telephone Users Surcharge Law
              • Article 4 Records
            • Chapter 8 Hazardous Substances Tax
            • Chapter 8.3 Integrated Waste Management Fee Law
            • Chapter 8.5 Fee Collection Procedures Law
            • Chapter 9 Cigarette And Tobacco Products Tax Law Regulations
              • Article 18 Miscellaneous
            • Chapter 9.9 Special Taxes Administration-Miscellaneous
          • Division 2.1 STATE BOARD OF EQUALIZATION—RULES FOR TAX APPEALS
            • Chapter 1 Title of Division
            • Chapter 2 Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
              • Article 1 Application of Chapter 2 and Definitions
              • Article 2A Petitioning Notices of Determination and Notices of Deficiency Assessment
              • Article 2B Treatment of Premature or Untimely Petition as an Administrative Protest
              • Article 2C Contesting a Jeopardy Determination
              • Article 3 Claims for Refund
              • Article 4A Requests for Innocent Spouse Relief Under the Sales and Use Tax Law
              • Article 4B Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
              • Article 4C Other Requests for Relief of Penalties and Interest
              • Article 5 Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes
              • Article 6 Appeals Conferences
              • Article 7 Optional Briefs for Board Hearings
            • Chapter 3 Property Taxes
              • Article 1 Application of Chapter and Definitions
              • Article 2 Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
              • Article 3 Other Property Tax Petitions
              • Article 4 General Board Hearing and Notice Procedures
            • Chapter 4 Appeals from Actions of the Franchise Tax Board
              • Article 1 Application of Chapter 4, Definitions, and Jurisdiction
              • Article 2 How to file an appeal from the Franchise Tax Board
              • Article 3 Briefing Schedules and Procedures
              • Article 4 Requesting and Scheduling Oral Hearings
              • Article 5 Decisions, Opinions, and Frivolous Appeal Penalties
              • Article 6 Petitions for Rehearing and Rehearings
            • Chapter 5 General Board Hearing Procedures
              • Article 1 Application of Chapter and Definitions
              • Article 2 Requirements for Scheduling Board Meetings and Hearings
              • Article 3 Public Notification of Board Meeting
              • Article 4 Conduct of the Board Meeting and Burden of Proof
              • Article 5 Voting and Decisions
              • Article 6 Post Hearing Notices and Petitions for Rehearing
              • Article 7 Correspondence, Public Hearing Records, and Copies
            • Chapter 6 Taxpayer Bill Of Rights Reimbursement Claims
          • Division 2.1 STATE BOARD OF EQUALIZATION—CONFLICT OF INTEREST CODE
          • Division 2.3 STATE BOARD OF EQUALIZATION — ACCESS TO RECORDS
          • Division 3 FRANCHISE TAX BOARD
            • Chapter 3.5 Bank And Corporation Tax
              • Subchapter 3 Corporation Income Tax
                • Article 3 Tax Credits
        • Title 22 SOCIAL SECURITY
          • Division 1 EMPLOYMENT DEVELOPMENT DEPARTMENT
            • Subdivision 1 Director Of Employment Development
              • Division 1 Unemployment And Disability Compensation
                • Part 1 Unemployment Compensation
                  • Chapter 2 Administration
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Colorado
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF THE STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • DENVER LOCAL SALES-USE TAXES—EDITORIAL EXPLANATION
        • DENVER FACILITIES DEVELOPMENT ADMISSIONS TAX
        • DENVER LODGER'S TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES—EDITORIAL EXPLANATION
        • SPECIAL CITY TAXES—AURORA OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • SPECIAL CITY TAXES—CITY OF GREENWOOD VILLAGE TAXES—EDITORIAL EXPLANATION
        • DENVER TELECOMMUNICATIONS BUSINESS TAX—EDITORIAL EXPLANATION
        • DENVER BUSINESS OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • DENVER EMPLOYEE OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • DENVER LOCAL SALES-USE TAXES—EDITORIAL EXPLANATION
        • DENVER FACILITIES DEVELOPMENT ADMISSIONS TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES—EDITORIAL EXPLANATION
        • DENVER BUSINESS OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • DENVER EMPLOYEE OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
    • Statutes
      • Colo. Constitution
        • Article IV EXECUTIVE DEPARTMENT
        • Article V LEGISLATIVE DEPARTMENT IN GENERAL
        • Article X REVENUE
        • Article XVIII MISCELLANEOUS
        • Article XX HOME RULE CITIES AND TOWNS
      • Colo. Rev. Stat.
        • Title 5 CONSUMER CREDIT CODE
          • Article 2 CREDIT SALES
          • Article 3 LOANS
        • Title 11 FINANCIAL INSTITUTIONS
          • Article 37.5 (Repealed eff. 8-5-09.) FOREIGN CAPITAL DEPOSITORIES
        • Title 12 PROFESSIONS AND OCCUPATIONS
          • Article 9 BINGO AND RAFFLES LAW
          • Article 43.3 MEDICAL MARIJUANA
            • Part 1 Colorado Medical Marijuana Code
            • Part 2 State Licensing Authority
            • Part 3 State And Local Licensing
            • Part 4 License Types
            • Part 5 Fees
            • Part 6 Disciplinary Actions
            • Part 7 Inspection Of Books And Records
            • Part 8 Judicial Review
            • Part 9 Lawful Acts–Enforcement
            • Part 10 Sunset Review
          • Article 47.1 COLORADO LIMITED GAMING ACT
        • Title 18 CRIMINAL CODE
          • Article 1 PROVISIONS APPLICABLE TO OFFENSES GENERALLY
          • Article 1.3 SENTENCING IN CRIMINAL CASES
        • Title 24 GOVERNMENT—STATE
          • Article 1 ADMINISTRATIVE ORGANIZATION ACT OF 1968
          • Article 4 RULE-MAKING AND LICENSING PROCEDURES BY STATE AGENCIES
          • Article 12 OATHS AND AFFIRMATIONS
          • Article 19.5 ALTERNATIVE FORMS OF PAYMENT TO THE STATE
          • Article 21 SECRETARY OF STATE—DEPARTMENT OF STATE
          • Article 30 DEPARTMENT OF ADMINISTRATION
          • Article 32 DEPARTMENT OF LOCAL AFFAIRS
          • Article 34 DEPARTMENT OF REGULATORY AGENCIES
          • Article 35 DEPARTMENT OF REVENUE
            • Part 1 Organization.
            • Part 2 State Lottery Division.
            • Part 6 Gambling Payment Intercept Act
          • Article 37.5 OFFICE OF INNOVATION AND TECHNOLOGY
          • Article 60 INTERSTATE COMPACTS AND AGREEMENTS
          • Article 77 STATE FISCAL POLICIES RELATING TO SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION.
          • Article 79 LIMITATIONS ON SOURCES OF REVENUE
          • Article 79.5 DELINQUENCY CHARGES IMPOSED BY THE STATE
        • Title 29 GOVERNMENT-LOCAL GENERAL PROVISIONS
          • Article 1 BUDGET AND SERVICES
          • Article 2 COUNTY AND MUNICIPAL SALES OR USE TAX
          • Article 7 RECREATIONAL FACILITIES DISTRICTS
          • Article 11.5 ALTERNATIVE FORMS OF PAYMENT TO LOCAL GOVERNMENTS
          • Article 25 LOCAL MARKETING DISTRICTS
        • Title 30 GOVERNMENT—COUNTY
          • Article 1 FEES—GENERAL
          • Article 10 COUNTY OFFICERS
          • Article 11 COUNTY POWERS AND FUNCTIONS
          • Article 20 PUBLIC IMPROVEMENTS
        • Title 31 GOVERNMENT—MUNICIPAL
          • Article 15 EXERCISE OF MUNICIPAL POWERS
          • Article 20 TAXATION AND FINANCE
        • Title 32 SPECIAL DISTRICTS
          • Article 1 SPECIAL DISTRICT PROVISIONS
          • Article 9 REGIONAL TRANSPORTATION DISTRICT ACT
          • Article 13 SCIENTIFIC AND CULTURAL FACILITIES DISTRICT
          • Article 14 DENVER METROPOLITAN MAJOR LEAGUE BASEBALL STADIUM DISTRICT
          • Article 15 METROPOLITAN FOOTBALL STADIUM DISTRICT ACT
          • Article 17 MENTAL HEALTH CARE SERVICE DISTRICTS
          • Article 18 FOREST IMPROVEMENT DISTRICT
          • Article 19 HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS
        • Title 34 MINERAL RESOURCES—MINES AND MINERALS
          • Article 60 OIL AND GAS CONSERVATION
        • Title 35 AGRICULTURE
          • Article 9 PESTICIDE ACT
        • Title 37 WATER AND IRRIGATION
          • Article 50 REPUBLICAN RIVER WATER CONSERVATION DISTRICT
        • Title 38 PROPERTY - REAL AND PERSONAL
          • Article 25.5 STATE AND LOCAL TAX LIENS
        • Title 39 TAXATION
          • Article 20 ENFORCEMENT OF TAX LIENS
          • Article 21 PROCEDURE AND ADMINISTRATION
          • Article 22 INCOME TAX
          • Article 26 SALES AND USE TAX
          • Article 26.1 COLORADO TOURISM PROMOTION FUND TAX (REPEALED)
          • Article 30 URBAN AND RURAL ENTERPRISE ZONE ACT
          • Article 32 RURAL TECHNOLOGY ENTERPRISE ZONE ACT
          • Article 34 (Repealed eff. 1-1-03.) COLORADO COMMISSION ON TAXATION
        • Title 42 VEHICLES AND TRAFFIC
          • Article 1 GENERAL AND ADMINISTRATIVE
          • Article 3 REGISTRATION AND TAXATION
        • Title 43 TRANSPORTATION
          • Article 2 STATE, COUNTY, AND MUNICIPAL HIGHWAYS
          • Article 4 FINANCING
      • Denver Ordinances
        • Title II REVISED MUNICIPAL CODE
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 32 LICENSES
          • Chapter 53 TAXATION AND MISCELLANEOUS REVENUE
    • Regulations
      • Colo. Code Regs.
        • 1 CCR 101-6. ACCOUNTS RECEIVABLE COLLECTIONS
        • 1 CCR 201-1. PROCEDURE AND ADMINISTRATION
        • 1 CCR 201-2. INCOME TAX
        • 1 CCR 201-4. SALES AND USE TAX.
        • 1 CCR 201-5. SALES AND USE TAX—SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES
        • 1 CCR 207-1. DIVISION OF GAMING – GAMING REGULATIONS
          • 207-1 General Rules and Regulations
        • 1 CCR 210-1. EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
          • 1 CCR 210-1:01 Gambling Payment Intercept
        • 1 CCR 212-1. MEDICAL MARIJUANA ENFORCEMENT DIVISION RULES
          • 1 CCR 212-1:17.100 Sales Tax
          • 1 CCR 212-1:19.100 Administrative Citations
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Connecticut
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX (OVERVIEW)
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX (OVERVIEW)
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX (OVERVIEW)
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX (OVERVIEW)
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX (OVERVIEW)
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX (OVERVIEW)
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Conn. Constitution
        • Article Third ARTICLE THIRD. OF THE LEGISLATIVE DEPARTMENT
        • Article Fourth ARTICLE FOURTH. OF THE EXECUTIVE DEPARTMENT
      • Conn. Gen. Stat.
        • Title 1 PROVISIONS OF GENERAL APPLICATION
          • Chapter 1 CONSTRUCTION OF STATUTES
          • Chapter 3 PUBLIC RECORDS AND MEETINGS. FREEDOM OF INFORMATION
          • Chapter 14 FREEDOM OF INFORMATION ACT
        • Title 2 GENERAL ASSEMBLY AND LEGISLATIVE AGENCIES
          • Chapter 16 GENERAL ASSEMBLY
        • Title 3 STATE ELECTIVE OFFICERS
          • Chapter 32 GENERAL PROVISIONS
            • Part I General Provisions.
          • Chapter 33 SECRETARY
          • Chapter 34 COMPTROLLER
        • Title 4 MANAGEMENT OF STATE AGENCIES
          • Chapter 47 STATE PROPERTY AND FUNDS
        • Title 7 MUNICIPALITIES
          • Chapter 130B MUNICIPAL RESOURCE RECOVERY AUTHORITIES
          • Chapter 106 TOWN BOARD OF FINANCE
        • Title 8 ZONING, PLANNING, HOUSING, ECONOMIC AND COMMUNITY DEVELOPMENT AND HUMAN RESOURCES
          • Chapter 138g RENTAL HOUSING ASSISTANCE TRUST FUND.
        • Title 9 ELECTIONS
          • Chapter 146 ELECTIONS
        • Title 10 EDUCATION AND CULTURE
          • Chapter 170 BOARDS OF EDUCATION
          • Chapter 184b CONNECTICUT COMMISSION ON CULTURE AND TOURISM
        • Title 12 TAXATION
          • Chapter 201 STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES
          • Chapter 202 COLLECTION OF STATE TAXES
          • Chapter 204 LOCAL LEVY AND COLLECTION OF TAXES
          • Chapter 208 CORPORATION BUSINESS TAX
          • Chapter 208a UNRELATED BUSINESS INCOME OF NONPROFIT CORPORATIONS TAX
          • Chapter 212 UTILITY COMPANIES TAX
          • Chapter 214a TOBACCO PRODUCTS ACT
          • Chapter 215 AMUSEMENT PLACES TAX [REPEALED]
          • Chapter 216 SUCCESSION AND TRANSFER TAXES
          • Chapter 219 SALES AND USE TAX
          • Chapter 221 MOTOR VEHICLE FUELS TAX
          • Chapter 223 REAL ESTATE CONVEYANCE TAX
          • Chapter 225 ADMISSIONS, CABARET AND DUES TAX
          • Chapter 226B DISCLOSURE STATEMENTS WITH REGARD TO PARI-MUTUEL BETTING
          • Chapter 227 SALE OF PETROLEUM PRODUCTS GROSS EARNINGS TAX
          • Chapter 228a NEIGHBORHOOD ASSISTANCE
          • Chapter 228e TOURISM ACCOUNT SURCHARGE
          • Chapter 228f NURSING HOME TAX
          • Chapter 228g FILINGS AND ELECTRONIC FUNDS TRANSFERS
          • Chapter 228h PASSENGER MOTOR VEHICLE RENTAL SURCHARGE
          • Chapter 229A CONNECTICUT LOTTERY CORPORATION
        • Title 14 MOTOR VEHICLES—USE OF THE HIGHWAYS BY VEHICLES GASOLINE
          • Chapter 248 VEHICLE HIGHWAY USE
        • Title 16 PUBLIC SERVICE COMPANIES
          • Chapter 277a PUBLIC UTILITY ENVIRONMENTAL STANDARDS ACT
        • Title 17 PUBLIC ASSISTANCE AND WELFARE SERVICES
          • Chapter 318 DEPARTMENT OF HUMAN RESOURCES
        • Title 17b SOCIAL SERVICES
          • Chapter 319rr CHILD CARE
        • Title 19a PUBLIC HEALTH AND WELL-BEING
          • Chapter 368cc SUSTINET PLAN
        • Title 22a ENVIRONMENTAL PROTECTION
          • Chapter 446c AIR POLLUTION CONTROL
          • Chapter 446d SOLID WASTE MANAGEMENT
        • Title 27 ARMED FORCES AND VETERANS
          • Chapter 505 PRIVATE MILITARY FORCES
        • Title 29 PUBLIC SAFETY AND STATE POLICE
          • Chapter 529 DIVISION OF STATE POLICE
        • Title 32 COMMERCE AND ECONOMIC AND COMMUNITY DEVELOPMENT
          • Chapter 578 DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
          • Chapter 579 CONNECTICUT DEVELOPMENT AUTHORITY
          • Chapter 581 INNOVATION CAPITAL ACT OF 1989. CONNECTICUT INNOVATIONS, INCORPORATED
          • Chapter 583 DEFENSE CONTRACTS
          • Chapter 585 ENTERPRISE ZONES, ENTERTAINMENT DISTRICTS AND ENTERTAINMENT CORRIDOR ZONES
          • Chapter 588 TOURISM
          • Chapter 588w INSURANCE AND FINANCIAL SERVICES EXPORT ZONE
        • Title 33 CORPORATIONS
          • Chapter 601 BUSINESS CORPORATIONS
        • Title 34 LIMITED PARTNERSHIPS, PARTNERSHIPS, PROFESSIONAL ASSOCIATIONS AND LIMITED LIABILITY COMPANIES AND STATUTORY TRUSTS
          • Chapter 610 UNIFORM LIMITED PARTNERSHIP ACT
        • Title 42 BUSINESS, SELLING, TRADING AND COLLECTION PRACTICES
          • Chapter 743cc GIFT CERTIFICATES
        • Title 51 COURTS
          • Chapter 890 JUDICIAL DISTRICTS, GEOGRAPHICAL AREAS, CIVIL AND CRIMINAL VENUE, FILING AND DESIGNATION OF COURT LOCATION.
      • L. 2007
        • P.A. 07-4, June Sp. Sess.
        • P.A. 07-242
      • L. 2008
        • P.A. 08-2, November 24th Sp. Sess.
      • L. 2011
        • L. 2011, P.A. 11-6
        • L. 2011, P.A. 11-13
    • Regulations
      • Conn. Agencies Regs.
        • Title 12 TAXATION
          • DEPARTMENT OF REVENUE SERVICES (1)
            • Description; Conferences And Hearings; Procedure For Requesting The Promulgation, Amendment Or Repeal Of A Regulation; Petition For Declaratory Ruling; Regulations And Forms
            • Procedures
          • DEPARTMENT OF REVENUE SERVICES (2)
            • Waiver Of Certain Penalties
          • ABATEMENT REVIEW COMMITTEE
            • Guidelines For The Abatement Of Taxes
          • OFFICE OF POLICY AND MANAGEMENT (2)
            • Penalties And The Waiver Of Penalties For Failure To Comply With Certain State Reporting Requirements
          • TAX DEPARTMENT (REPEALED)
          • DEPARTMENT OF REVENUE SERVICES (4)
            • Enumerated Services (1)
            • Services To Real Property
            • Business Analysis And Management Services
            • Enumerated Services (2)
            • Manufacturing
          • DEPARTMENT OF REVENUE SERVICES (5)
            • Services To Real Property
            • Presumed Total Purchase Price Of Motor Vehicle Purchased Other Than From Motor Vehicle Dealer
          • DIVISION OF SPECIAL REVENUE (1)
            • Operation Of Lottery
            • The Operation Of Thoroughbred Racing
            • The Operation Of Harness Racing
          • DIVISION OF SPECIAL REVENUE (2)
            • Operation Of Greyhound Racing, Jai Alai And Off-Track Betting
              • Operation Of Greyhound Racing
              • Operation Of Jai-Alai
          • DIVISION OF SPECIAL REVENUE (3)
            • Licensing And Disclosure Regulations (1)
            • Licensing And Disclosure (2)
            • Licensing And Disclosure Regulations (2)
          • DEPARTMENT OF REVENUE SERVICES (7)
            • Neighborhood Assistance Act
            • Credit For Worthless Accounts Receivable For The Tourism Account Surcharge
            • Electronic Funds Transfer
            • Electronic Filing Of Documents
            • Signature Alternatives
        • Title 16a ENERGY
          • OFFICE OF POLICY AND MANAGEMENT (1)
            • Standards And Specifications For Exemption From State Sales And Use Tax For Renewable Energy Systems Or Systems Utilizing Cogeneration Technology
        • Title 32 DEVELOPMENT
          • DEPARTMENT OF ECONOMIC DEVELOPMENT
            • Financial Assistance And Tax Incentives To Encourage Industrial And Business Growth In Areas Of High Unemployment
          • DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
            • Enterprise Zone Program: Non-Eligible Businesses
    • Index
      • Sales--Use
      • General Administrative
  • Delaware
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • BUSINESS AND OCCUPATIONAL LICENSE FEES (TAXES)
        • CONTRACTORS' LICENSE FEES AND TAXES
        • MANUFACTURERS' LICENSE FEES AND TAXES
        • RETAIL MERCHANTS' LICENSE FEES (TAXES)
        • WHOLESALE MERCHANTS' LICENSE FEES AND TAXES
        • LEASING USE TAX AND LESSORS' LICENSE FEES (TAXES)
        • ROOM OCCUPANCY TAX
        • GENERAL ADMINISTRATIVE PROVISIONS
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Sales--Use
        • MANUFACTURERS', MERCHANTS' AND CONTRACTORS' LICENSE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • BUSINESS AND OCCUPATIONAL LICENSE FEES (TAXES)
        • CONTRACTORS' LICENSE FEES AND TAXES
        • MANUFACTURERS' LICENSE FEES AND TAXES
        • RETAIL MERCHANTS' LICENSE FEES (TAXES)
        • WHOLESALE MERCHANTS' LICENSE FEES AND TAXES
        • LEASING USE TAX AND LESSORS' LICENSE FEES (TAXES)
        • ROOM OCCUPANCY TAX
        • GENERAL ADMINISTRATIVE PROVISIONS
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Del. Constitution
        • Article I BILL OF RIGHTS
        • Article IV JUDICIARY
        • Article VIII REVENUE AND TAXATION
        • Article IX CORPORATIONS
        • Article X EDUCATION
      • Del. Code Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 DELAWARE CODE.
        • Title 2 TRANSPORTATION
          • Chapter 13 DELAWARE TRANSPORTATION AUTHORITY.
        • Title 3 AGRICULTURE
          • Chapter 82 RABIES CONTROL IN ANIMAL AND HUMAN POPULATIONS.
        • Title 6 COMMERCE AND TRADE
          • Chapter 17 LIMITED PARTNERSHIPS.
          • Chapter 47 TRANSIENT RETAILER.
          • Chapter 74 (REPEALED EFF. WITH RESPECT TO TAX PERIODS COMMENCING AFTER 12-31-01.) EXPORT TRADING COMPANIES.
        • Title 7 CONSERVATION
          • Chapter 60 ENVIRONMENTAL CONTROL
          • Chapter 91 DELAWARE HAZARDOUS SUBSTANCE CLEANUP ACT.
        • Title 9 COUNTIES
          • Chapter 3 COUNTY GOVERNMENTS GENERALLY.
          • Chapter 11 COUNTY EXECUTIVE AND COUNTY GOVERNMENT.
          • Chapter 70 COUNTY GOVERNMENT AND COUNTY ADMINISTRATION.
        • Title 10 COURTS AND JUDICIAL PROCEDURE
          • Chapter 5 SUPERIOR COURT
        • Title 11 CRIMES AND CRIMINAL PROCEDURE
          • Chapter 2 GENERAL PROVISIONS CONCERNING OFFENSES
        • Title 18 INSURANCE CODE
          • Chapter 7 FEES AND TAXES.
        • Title 22 MUNICIPALITIES
          • Chapter 9 MUNICIPAL USER TAX.
        • Title 29 STATE GOVERNMENT
          • Chapter 27 STATE TREASURER.
          • Chapter 50 STATE ECONOMIC DEVELOPMENT.
          • Chapter 83 DEPARTMENT OF FINANCE.
        • Title 30 STATE TAXES
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 3 DEPARTMENT OF FINANCE
          • Chapter 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT
          • Chapter 20 BUSINESS TAX CREDITS AND DEDUCTIONS
          • Chapter 20A VETERANS' OPPORTUNITY CREDIT
          • Chapter 21 GENERAL PROVISIONS CONCERNING LICENSES
          • Chapter 23 COST OF OCCUPATIONAL LICENSES AND FEES
          • Chapter 25 CONTRACTORS' LICENSE REQUIREMENTS AND TAXES
          • Chapter 27 MANUFACTURERS' LICENSE REQUIREMENTS AND TAXES
          • Chapter 29 RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
          • Chapter 43 USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY
          • Chapter 51 MOTOR FUEL TAX
          • Chapter 54 REALTY TRANSFER TAX
          • Chapter 61 LODGING TAX
      • L. 2010
        • (L. 2010, c. 329)
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • District of Columbia
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS AND OTHER TAX INCENTIVES
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • DISTRICT SELF-GOVERNMENT AND GOVERNMENTAL REORGANIZATION ACT
        • EXEMPTION AND ABATEMENT APPROVAL REQUIREMENTS
        • FOREIGN TRADE ZONES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • DISTRICT SELF-GOVERNMENT AND GOVERNMENTAL REORGANIZATION ACT
    • Statutes
      • D.C. Code Ann.
        • Title 1 GOVERNMENT ORGANIZATION
          • Chapter 2 DISTRICT OF COLUMBIA HOME RULE
            • Subchapter I Short Title, Purposes, And Definitions
            • Subchapter III District Charter Preamble, Legislative Power, And Charter Amending Procedure
            • Subchapter IV The District Charter
              • Part A The Council
                • Subpart 1 Creation Of The Council
                • Subpart 2 Organization And Procedure Of The Council
              • Part B The Mayor
              • Part B1 Chief Financial Officer
              • Part D District Budget And Financial Management
                • Subpart 1 Budget And Financial Management
                • Subpart 2 Audits And Accountability Requirements
              • Part E Borrowing
                • Subpart 1 Borrowing
                • Subpart 2 Short-Term Borrowing
                • Subpart 3 Payment Of Bonds And Notes
                • Subpart 4 Full Faith And Credit Of The United States
                • Subpart 5 Tax Exemptions; Legal Investment; Water Pollution; Reservoirs; Metro Contributions; And Revenue Bonds
            • Subchapter VI Reservation Of Congressional Authority
            • Subchapter VII Referendum; Succession In Government; Temporary Provisions; Miscellaneous; Amendments To District Of Columbia Elections Act; Rules Of Construction; And Effective Dates
              • Part D Miscellaneous
          • Chapter 3 SPECIFIED GOVERNMENTAL AUTHORITY
            • Subchapter I Additional Governmental Powers And Responsibilities
              • Part D The Mayor
              • Part G Authority To Participate In Multistate Efforts To Develop Sales And Use Taxes
            • Subchapter XI. Special Funds
              • Part R. H Street Retail Priority Area Fund
            • Subchapter XV Miscellaneous
        • Title 2 GOVERNMENT ADMINISTRATION
          • Chapter 4 CLAIMS AGAINST DISTRICT
            • Subchapter I General Provisions
          • Chapter 5 ADMINISTRATIVE PROCEDURE
            • Subchapter I Administrative Procedure
            • Subchapter III Legal Publication
          • Chapter 12 BUSINESS AND ECONOMIC DEVELOPMENT
            • Subchapter IX Tax Increment Financing
              • Part A General
              • Part B Identified Projects
            • Subchapter X National Capital Revitalization Corporation
              • Part A National Capital Revitalization Corporation
          • Chapter 18A OFFICE OF ADMINISTRATIVE HEARINGS
        • Title 11 ORGANIZATION AND JURISDICTION OF THE COURTS
          • Chapter 12 TAX DIVISION OF THE SUPERIOR COURT.
        • Title 12 RIGHT TO REMEDY
          • Chapter 3 LIMITATION OF ACTIONS
        • Title 36 TRADE PRACTICES
          • Chapter 5 FOREIGN TRADE ZONES
        • Title 47 TAXATION AND FISCAL AFFAIRS
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 1A (REPEALED.)
          • Chapter 1B (REPEALED.)
          • Chapter 2 BUDGET ESTIMATES
          • Chapter 3 BUDGET AND FINANCIAL MANAGEMENT; BORROWING; DEPOSIT OF FUNDS
            • Subchapter I Budget And Financial Management
            • Subchapter I-A Chief Financial Officer Of The District Of Columbia
            • Subchapter I-B Financial Accountability And Management
            • Subchapter I-C Monitoring Committee
            • Subchapter II Borrowing
            • Subchapter II-A Capital Review And Debt Affordability
            • Subchapter II-B Industrial Revenue Bond Forward Commitment Program
            • Subchapter II-C Industrial Revenue Bond Fees
            • Subchapter III-A Financial Institutions Deposits And Investments
            • Subchapter IV Reprogramming Policy
            • Subchapter IV-A Special Budget Provisions
            • Subchapter IV-B Adjustments to Appropriations
            • Subchapter V Fund Accounting
            • Subchapter VI Funds Control
            • Subchapter VI-A Certification Of Accumulated General Fund Balance
            • Subchapter VI-B Certifications For Maintenance Of Effort And Matching Funds
            • Subchapter VII Financial Responsibility And Management Assistance
              • Part A Establishment And Organization Of Authority
              • Part B Establishment And Enforcement Of Financial Plan And Budget For District Government
              • Part C Issuance Of Bonds
              • Part D Other Duties Of Authority
              • Part E Definitions
              • Part F Miscellaneous Provisions
            • Subchapter VIII District Of Columbia Convention Center And Sports Arena Authorization
              • Part A Convention Center
              • Part B Sports Arena
          • Chapter 4 COLLECTION AND DISBURSEMENT OF TAXES
            • Subchapter I General Provisions
            • Subchapter II Payments For Information Leading To Revenue Recovery. (Repealed)
            • Subchapter III Reciprocal Recovery Of Taxes
            • Subchapter IV Multistate Tax Compact
            • Subchapter V Amnesty (Repealed)
            • Subchapter VI Tax Revision Commission
          • Chapter 12C NURSING FACILITY QUALITY OF CARE FUND; NURSING FACILITY ASSESSMENT
          • Chapter 20 GROSS SALES TAX
          • Chapter 22 COMPENSATING-USE TAX
          • Chapter 32 (Repealed.) HOTEL OCCUPANCY TAX
            • Subchapter I General Provisions
            • Subchapter II Mayor's Reports
          • Chapter 33 SUPERIOR COURT, TAX DIVISION
          • Chapter 34 MISCELLANEOUS PROVISIONS
          • Chapter 35 LOWER INCOME HOMEOWNERSHIP TAX ABATEMENT AND INCENTIVES
          • Chapter 38 SUPERMARKET TAX INCENTIVES
          • Chapter 39 TOLL TELECOMMUNICATION SERVICE TAX
          • Chapter 39A INTERNET TAX
          • Chapter 40 DRUG PREVENTION AND CHILDREN AT RISK TAX CHECK-OFF
          • Chapter 41 CRIMINAL PROVISIONS
          • Chapter 44 COLLECTIONS
            • Subchapter I General Provisions
            • Subchapter II Liens
            • Subchapter III Refund Offset
            • Subchapter IV Jeopardy
            • Subchapter V Bulk Sales
            • Subchapter IV Distraint
            • Subchapter VII Responsible Officer
          • Chapter 45 COLLEGE SAVINGS PROGRAM
          • Chapter 46 SPECIAL TAX INCENTIVES
          • Chapter 47 EXEMPTIONS AND ABATEMENTS APPROVAL REQUIREMENTS
        • Title 50 MOTOR AND NON-MOTOR VEHICLES AND TRAFFIC
          • Subtitle IV MOTORIZED VEHICLE REGISTRATION, INSPECTION, LICENSING
            • Chapter 15 Registration Of Motor Vehicles
              • Subchapter III Rental Vehicle Registration
              • Subchapter IV International Registration Plan Agreements
      • L. 2013
        • 2013 D.C. Act 20-45
    • Regulations
      • D.C. Mun. Regs.
        • Title 1 MAYOR AND EXECUTIVE AGENCIES
          • Chapter 28 Office Of Administrative Hearings Rules Of Practice And Procedure
        • Title 9 TAXATION AND ASSESSMENTS
          • Chapter 4 SALES AND USE TAXES
          • Chapter 11 QUALIFIED HIGH TECHNOLOGY COMPANY
          • Chapter 40 TAX AMNESTY PROGRAM
          • Chapter 42 GENERAL ADMINISTRATION
        • Title 16 CONSUMERS, COMMERCIAL PRACTICES, & CIVIL INFRACTIONS
          • Chapter 32 CIVIL, INFRACTIONS: SCHEDULE OF FINES
    • Index
      • Sales--Use
      • General Administrative
  • Florida
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Fla. Constitution
        • Article I DECLARATION OF RIGHTS
        • Article III LEGISLATURE
        • Article VII FINANCE AND TAXATION
        • Article VIII LOCAL GOVERNMENT
        • Article IX EDUCATION
        • Article XI AMENDMENTS
        • Article XII SCHEDULE
      • Fla. Stat.
        • Title I CONSTRUCTION OF STATUTES
          • Chapter 1 DEFINITIONS
        • Title IV EXECUTIVE BRANCH
          • Chapter 14 GOVERNOR
          • Chapter 15 SECRETARY OF STATE
          • Chapter 20 ORGANIZATIONAL STRUCTURE
          • Chapter 24 STATE LOTTERIES
        • Title VI CIVIL PRACTICE AND PROCEDURE
          • Chapter 68 MISCELLANEOUS PROCEEDINGS
          • Chapter 72 TAX MATTERS
        • Title VIII LIMITATIONS
          • Chapter 95 LIMITATIONS OF ACTIONS; ADVERSE POSSESSION
        • Title IX ELECTORS AND ELECTIONS
          • Chapter 100 GENERAL, PRIMARY, SPECIAL, BOND, AND REFERENDUM ELECTIONS
        • Title X PUBLIC OFFICERS, EMPLOYEES, AND RECORDS
          • Chapter 120 ADMINISTRATIVE PROCEDURE ACT
        • Title XI COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS.
          • Chapter 125 COUNTY GOVERNMENT
            • Part I COUNTY COMMISSIONERS: POWERS AND DUTIES
          • Chapter 163 INTERGOVERNMENTAL PROGRAMS
            • Part II GROWTH POLICY; COUNTY AND MUNICIPAL PLANNING; LAND DEVELOPMENT REGULATION
        • Title XII MUNICIPALITIES
          • Chapter 166 MUNICIPALITIES
            • Part III MUNICIPAL FINANCE AND TAXATION
          • Chapter 173 FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS
          • Chapter 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
          • Chapter 185 MUNICIPAL POLICE OFFICERS' RETIREMENT TRUST FUNDS
        • Title XIV TAXATION AND FINANCE
          • Chapter 192 TAXATION: GENERAL PROVISIONS
          • Chapter 193 ASSESSMENTS
            • Part I GENERAL PROVISIONS
          • Chapter 195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
          • Chapter 196 EXEMPTION
          • Chapter 197 TAX COLLECTIONS, SALES AND LIENS
          • Chapter 200 DETERMINATION OF MILLAGE
          • Chapter 201 EXCISE TAX ON DOCUMENTS
          • Chapter 202 THE COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
          • Chapter 206 MOTOR AND OTHER FUEL TAXES
            • Part II DIESEL FUELS
          • Chapter 207 TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
          • Chapter 210 TAX ON TOBACCO PRODUCTS
            • Part I TAX ON CIGARETTES
          • Chapter 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS
          • Chapter 213 STATE REVENUE LAWS; GENERAL PROVISIONS
          • Chapter 215 FINANCIAL MATTERS: GENERAL PROVISIONS
          • Chapter 216 PLANNING AND BUDGETING
          • Chapter 217 SURPLUS PROPERTY
          • Chapter 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
            • Part I GENERAL FINANCIAL PROVISIONS RELATING TO POLITICAL SUBDIVISIONS
            • Part II REVENUE SHARING ACT OF 1972
            • Part III LOCAL FINANCIAL MANAGEMENT AND REPORTING
            • Part IV INVESTMENT OF LOCAL GOVERNMENT SURPLUS FUNDS
            • Part V LOCAL GOVERNMENTAL ENTITY AND DISTRICT SCHOOL BOARD FINANCIAL EMERGENCIES
            • Part VI PARTICIPATION IN HALF-CENT SALES TAX PROCEEDS
            • Part VII LOCAL GOVERNMENT PROMPT PAYMENT ACT
          • Chapter 219 COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY
          • Chapter 220 INCOME TAX CODE
            • Part IV PAYMENTS
        • Title XVI EDUCATION
          • Chapter 243 HIGHER EDUCATIONAL FACILITIES BONDS
            • Part II HIGHER EDUCATIONAL FACILITIES FINANCING
        • Title XVIII PUBLIC LANDS AND PROPERTY
          • Chapter 255 PUBLIC PROPERTY AND PUBLICLY OWNED BUILDINGS
        • Title XIX PUBLIC BUSINESS
          • Chapter 287 PROCUREMENT OF PERSONAL PROPERTY AND SERVICES
            • Part I COMMODITIES, INSURANCE, AND CONTRACTUAL SERVICES
          • Chapter 288 COMMERCIAL DEVELOPMENT AND CAPITAL IMPROVEMENTS
            • Part I GENERAL PROVISIONS
            • Part XII CERTIFIED CAPITAL COMPANY ACT
          • Chapter 290 URBAN REDEVELOPMENT
        • Title XXI DRAINAGE
          • Chapter 298 DRAINAGE AND WATER CONTROL
        • Title XXIII MOTOR VEHICLES
          • Chapter 317 OFF-HIGHWAY VEHICLE TITLING
          • Chapter 320 MOTOR VEHICLE LICENSES
        • Title XXVIII NATURAL RESOURCES; CONSERVATION, RECLAMATION AND USE
          • Chapter 376 POLLUTANT DISCHARGE PREVENTION AND REMOVAL
        • Title XXIX PUBLIC HEALTH
          • Chapter 403 ENVIRONMENTAL CONTROL
            • Part VI WATER SUPPLY; WATER TREATMENT PLANTS
        • Title XXX SOCIAL WELFARE
          • Chapter 423 TAX EXEMPTION OF HOUSING AUTHORITIES
        • Title XXXIII REGULATION OF TRADE, COMMERCE, INVESTMENTS, AND SOLICITATIONS
          • Chapter 517 SECURITIES TRANSACTIONS
          • Chapter 538 SECONDHAND DEALERS
            • Part I SECONDHAND DEALERS
            • Part III MAIL-IN SECONDHAND PRECIOUS METALS DEALERS
          • Chapter 548 PUGILISTIC EXHIBITIONS
        • Title XXXIV ALCOHOLIC BEVERAGES AND TOBACCO
          • Chapter 561 BEVERAGE LAW: ADMINISTRATION
          • Chapter 565 LIQUOR
        • Title XXXIX COMMERCIAL RELATIONS
          • Chapter 668 ELECTRONIC COMMERCE
            • Part II UNIFORM ELECTRONIC TRANSACTION ACT
          • Chapter 681 MOTOR VEHICLE SALES WARRANTIES
        • Title XLVI CRIMES
          • Chapter 775 DEFINITIONS; GENERAL PENALTIES; REGISTRATION OF CRIMINALS
          • Chapter 832 VIOLATIONS INVOLVING CHECKS AND DRAFTS
        • Title XLVIII K-20 EDUCATION CODE
          • Chapter 1011 PLANNING AND BUDGETING
            • Part II FUNDING FOR SCHOOL DISTRICTS
      • L. 2010
        • (L. 2010, c. 10-93)
      • L. 2011
        • (L. 2011, c. 11-76)
      • L. 2012
        • (L. 2012, c. 12-32)
    • Regulations
      • Fla. Admin. Code Ann.
        • Title 12 DEPARTMENT OF REVENUE
          • Chapter 12-1 ORGANIZATION AND ADMINISTRATION
          • Chapter 12-2 ORGANIZATION AND GENERAL INFORMATION
            • Part I Organizations (Repealed)
            • Part II Declaratory Statements (Repealed)
            • Part III Final Orders
          • Chapter 12-3 GENERAL; PROCEDURE
          • Chapter 12-4 EX PARTE COMMUNICATIONS
          • Chapter 12-5 GENERAL RULEMAKING PROCEDURE
          • Chapter 12-6 INFORMAL PROTEST AND APPEAL PROCEDURE
          • Chapter 12-7 AFFIRMATIVE ACTION PLAN
          • Chapter 12-9 CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM
          • Chapter 12-10 STATE REVENUE SHARING
          • Chapter 12-11 TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE
          • Chapter 12-13 COMPROMISE AND SETTLEMENT
          • Chapter 12-14 COLLECTION, REMITTANCE AND DISTRIBUTION OF COURT COSTS
          • Chapter 12-15 DEBT COLLECTION SERVICES
          • Chapter 12-16 CONSENT AGREEMENTS
          • Chapter 12-17 AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES
          • Chapter 12-18 COMPENSATION FOR TAX INFORMATION
          • Chapter 12-19 REPORTS OF LARGE CURRENCY TRANSACTIONS
          • Chapter 12-20 TAX AMNESTY PROGRAM
          • Chapter 12-21 LEVY, SEIZURE AND SALE OF PROPERTY
            • Part I Levy, Seizure And Sale Of Property
            • Part II Administrative Garnishment For Unpaid Taxes
          • Chapter 12-22 CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION
          • Chapter 12-23 MINORITY BUSINESS ENTERPRISE PROCUREMENT
          • Chapter 12-24 PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS
            • Part I Electronic Funds Transfer
            • Part II Taxpayer Recordkeeping And Retention Requirements
          • Chapter 12-25 CONTRACT AUDITING
            • Part I Contract Auditing
            • Part II Certified Audit Program
          • Chapter 12-26 REFUNDS
          • Chapter 12-28 CLERKS OF THE COURT REMITTANCE REQUIREMENTS
          • Chapter 12A-1 SALES AND USE TAX
          • Chapter 12A-3 LOCAL OPTIONS RESORT TAX
          • Chapter 12A-6 TAX FOR PRIVILEGE OF MOTOR AND SPECIAL FUEL SALES
          • Chapter 12A-8 DADE COUNTY CONVENTION DEVELOPMENT TAX
          • Chapter 12A-9 DUVAL COUNTY CONVENTION DEVELOPMENT TAX
          • Chapter 12A-10 VOLUSIA COUNTY HALIFAX DISTRICT ADVERTISING CONVENTION DEVELOPMENT TAX
          • Chapter 12A-12 SOLID WASTE FEES
          • Chapter 12A-13 FEE ON THE SALE OR LEASE OF MOTOR VEHICLES
          • Chapter 12A-14 APALACHICOLA BAY OYSTER SURCHARGE
          • Chapter 12A-15 DISCRETIONARY SALES SURTAX
          • Chapter 12A-16 RENTAL CAR SURCHARGE
          • Chapter 12A-17 REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER
          • Chapter 12A-18 ADVANCE DISPOSAL FEE PROGRAM
          • Chapter 12A-19 COMMUNICATION SERVICES TAX
          • Chapter 12B-6 GROSS RECEIPTS TAX
          • Chapter 12B-8 INSURANCE PREMIUM TAXES, FEES AND SURCHARGES
          • Chapter 12B-11 TAX ON GROSS RECEIPTS ON DRY-CLEANING
          • Chapter 12B-12 TAX ON PERCHLOROETHYLENE
          • Chapter 12C-1 CORPORATE INCOME TAX
          • Chapter 12C-3 ESTATE TAX
        • Title 27 2010 EMERGENCY RULES
        • Title 28 ADMINISTRATION COMMISSION
          • Chapter 106 DECISIONS DETERMINING SUBSTANTIAL INTERESTS
            • Part I General Provisions
            • Part II Hearings Involving Disputed Issues Of Material Fact
        • Title 61 DEPARTMENT OF BUSINESS REGULATION
          • Chapter 61-15 ELECTRONIC FUNDS TRANSFER
        • Title 61A DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
          • Chapter 61A-4 MANUFACTURERS AND DISTRIBUTORS
          • Chapter 61A-10 CIGARETTE TAX DIVISION RULES
    • Index
      • Sales--Use
      • General Administrative
  • Georgia
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
      • Special Local
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • BASIS OF TAX
        • CREDITS
        • ACCOUNTING REQUIREMENTS
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
    • Statutes
      • Ga. Constitution
        • Article I BILL OF RIGHTS
        • Article II VOTING AND ELECTIONS
        • Article III LEGISLATIVE BRANCH
        • Article V DUTIES AND POWERS OF GOVERNOR
        • Article VI JUDICIAL BRANCH
        • Article VII TAXATION AND FINANCE
        • Article VIII EDUCATION
        • Article IX COUNTIES AND MUNICIPAL CORPORATIONS
        • Article X AMENDMENTS TO THE CONSTITUTION
        • Article XI MISCELLANEOUS PROVISIONS
      • Ga. Code Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 3 LAWS AND STATUTES
        • Title 8 BUILDINGS AND HOUSING
          • Chapter 2 STANDARDS AND REQUIREMENTS FOR CONSTRUCTION, ALTERATION, ETC., OF BUILDINGS AND OTHER STRUCTURES
            • Article 2 Factory Built Buildings And Dwelling Units
              • Part 2 Manufactured Homes
          • Chapter 3 HOUSING GENERALLY
            • Article 3 Office Of Housing
        • Title 9 CIVIL PRACTICE
          • Chapter 10 CIVIL PRACTICE AND PROCEDURE GENERALLY
            • Article 1 General Provisions
        • Title 10 COMMERCE AND TRADE
          • Chapter 9 GEO. L. SMITH II GEORGIA WORLD CONGRESS CENTER
            • Article 1 General Provisions
        • Title 12 CONSERVATION AND NATURAL RESOURCES
          • Chapter 3 PARKS, HISTORIC AREAS, MEMORIALS, AND RECREATION
            • Article 7 Public Authorities
              • Part 1 Jekyll Island – State Park Authority
        • Title 31 HEALTH
          • Chapter 7 REGULATION AND CONSTRUCTION OF HOSPITALS AND OTHER HEALTH CARE FACILITIES
            • Article 4 County And Municipal Hospital Authorities
        • Title 33 INSURANCE
          • Chapter 2 DEPARTMENT AND COMMISSIONER OF INSURANCE
          • Chapter 8 FEES AND TAXES
        • Title 40 MOTOR VEHICLES AND TRAFFIC
          • Chapter 2 REGISTRATION AND LICENSING OF MOTOR VEHICLES
            • Article 2 Registration and Licensing Generally
        • Title 43 PROFESSIONS AND BUSINESSES
          • Chapter 39A REAL ESTATE APPRAISERS
        • Title 44 PROPERTY
          • Chapter 14 MORTGAGES, CONVEYANCES TO SECURE DEBT, AND LIENS
            • Article 8 Liens
              • Part 13 Registration Of Liens For Federal Taxes
        • Title 45 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 12 GOVERNOR
            • Article 2 Powers And Duties Generally
            • Article 4 Office of Planning and Budget
          • Chapter 15 ATTORNEY GENERAL
            • Article 1 General Provisions
        • Title 46 PUBLIC UTILITIES AND PUBLIC TRANSPORTATION
          • Chapter 8 RAILROAD COMPANIES
            • Article 2 Powers And Duties Of Commission As To Railroad Companies Generally
            • Article 3 Incorporation And Consolidation Of Railroad Companies And Requirements As To Directors And Officers
              • Part 1 Incorporation, Organization, Subscription Of Capital Stock, Selection Of Officers And Directors
            • Article 14 Miscellaneous Offenses
        • Title 47 RETIREMENT AND PENSIONS
          • Chapter 3 TEACHERS RETIREMENT SYSTEM OF GEORGIA
            • Article 2 Creation, Administration, And Management Of The Assets Of The Retirement System
          • Chapter 4 PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
            • Article 7 Miscellaneous Provisions
        • Title 48 REVENUE AND TAXATION
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
            • Article 1 State Administrative Organization
            • Article 2 Administration
            • Article 3 Enforcement
          • Chapter 3 TAX EXECUTIONS
          • Chapter 4 TAX SALES
            • Article 1 Sales Under Tax Executions
            • Article 2 Purchase By Counties
            • Article 3 Redemption Of Property Sold For Taxes
            • Article 5 Ad Valorem Tax Foreclosures
          • Chapter 5 AD VALOREM TAXATION OF PROPERTY
            • Article 3 County Tax Officials And Administration
              • Part 2 Tax Collectors
              • Part 3 Compensation
              • Part 4 Delinquent Tax Officials
              • Part 5 County Tax Officials
            • Article 4 County Taxation
            • Article 10 Ad Valorem Taxation Of Motor Vehicles And Mobile Homes
              • Part 6 Aircraft
          • Chapter 5C AD VALOREM TAXATION OF MOTOR VEHICLES
          • Chapter 7 INCOME TAXES
            • Article 1 General Provisions
          • Chapter 8 SALES AND USE TAXES
            • Article 1 State Sales And Use Tax
              • Part 1 General Provisions
              • Part 2 Imposition, Rate, Collection, And Assessment
            • Article 2 Joint County And Municipal Sales And Use Tax
            • Article 2A Homestead Option Sales And Use Tax
            • Article 3 County Sales And Use Taxes
              • Part 1 Special County 1 Percent Sales And Use Tax
              • Part 2 Sales Tax For Educational Purposes
            • Article 3A Uniform Sales And Use Tax Administration Act
            • Article 4 Water And Sewer Projects And Costs
            • Article 5 Special Districts
              • Part 1 General Provisions
              • Part 2 Transportation Sales and Use Tax
            • Article 6 Georgia Tourism Development Act.
          • Chapter 9 MOTOR FUEL AND ROAD TAXES
            • Article 1 Motor Fuel Tax
          • Chapter 13 SPECIFIC, BUSINESS, AND OCCUPATION TAXES
            • Article 3 Excise Tax On Rooms, Lodgings, And Accommodations
            • Article 6 Excise Tax Within Special Districts
          • Chapter 16 TAX AMNESTY PROGRAM
          • Chapter 16A PROPERTY TAX AMNESTY PROGRAM
          • Chapter 18 (Repealed eff. 5-13-04.) CERTIFIED CAPITAL COMPANIES
        • Title 50 STATE GOVERNMENT
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 6 DEPARTMENT OF AUDITS AND ACCOUNTS
            • Article 2 State Auditor
          • Chapter 13 ADMINISTRATIVE PROCEDURE
            • Article 1 General Provisions
          • Chapter 13A GEORGIA TAX TRIBUNAL ACT OF 2012
          • Chapter 17 STATE DEBT, INVESTMENT, AND DEPOSITORIES
            • Article 2 State Financing And Investment
          • Chapter 26 HOUSING AND FINANCE AUTHORITY
        • Title 52 WATERS OF THE STATE, PORTS, AND WATERCRAFT
          • Chapter 2 GEORGIA PORTS AUTHORITY
      • L. 1965
        • (L. 1965, Act 78)
      • L. 2013
        • (L. 2013, Act 254.)
      • Atlanta Code of Ordinances
        • Chapter 30 BUSINESSES
        • Chapter 146 TAXATION
          • Article III Hotel or Motel Occupancy Tax
          • Article IV Rental Motor Vehicle Excise Tax
    • Regulations
      • Ga. Comp. R. & Regs.
        • Title 560 RULES OF DEPARTMENT OF REVENUE
          • Subtitle 560-1 ADMINISTRATIVE DIVISION
            • Chapter 560-1-1 Organization
          • Subtitle 560-3 FISCAL OPERATIONS DIVISION
            • Chapter 560-3-2 Substantive Regulations
          • Subtitle 560-5 SPECIAL INVESTIGATIONS
            • Chapter 560-5-1 Administration
            • Chapter 560-5-2 Substantive Rules
          • Subtitle 560-6 FIELD SERVICES DIVISION
            • Chapter 560-6-2 Substantive Rules And Regulations
            • Chapter 560-6-3 Forms (Forms Applicable To All Taxes Administered By State Revenue Commissioner)
          • Subtitle 560-11 PROPERTY TAX DIVISION
            • Chapter 560-11-1 Organization
          • Subtitle 560-12 SALES AND USE TAX DIVISION
            • Chapter 560-12-1 Administrative Rules And Regulations
            • Chapter 560-12-2 Substantive Rules And Regulations
            • Chapter 560-12-3 Forms (Forms Applicable To Sales And Use Tax)
            • Chapter 560-12-4 Rapid Transit Tax
            • Chapter 560-12-5 Local Option Tax
            • Chapter 560-12-6 Special County Tax
            • Chapter 560-12-7 Educational Local Option Tax
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Hawaii
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • GENERAL EXCISE (SALES) AND USE TAXES—INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF GENERAL EXCISE (SALES) AND USE TAX
        • TRANSACTIONS SUBJECT TO GENERAL EXCISE (SALES) AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO GENERAL EXCISE (SALES) AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO GENERAL EXCISE (SALES) AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • GENERAL EXCISE (SALES) AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • TRANSACTIONS SUBJECT TO GENERAL EXCISE (SALES) AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO GENERAL EXCISE (SALES) AND USE TAXES
        • SERVICES SUBJECT TO GENERAL EXCISE (SALES) AND USE TAXES
        • BASIS OF TAX
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Haw.
        • Article III THE LEGISLATURE
        • Article VII TAXATION AND FINANCE
        • Article VIII LOCAL GOVERNMENT
        • Article XV STATE BOUNDARIES; CAPITAL; FLAG; LANGUAGE AND MOTTO
        • Article XVI GENERAL AND MISCELLANEOUS PROVISIONS
        • Article XVII Revision and Amendment
        • Article XVIII SCHEDULE
      • Haw. Rev. Stat.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 COMMON LAW; CONSTRUCTION OF LAWS
        • Title 4 STATE ORGANIZATION AND ADMINISTRATION GENERALLY
          • Chapter 26 EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS
            • Part I Organization, Generally
          • Chapter 28 ATTORNEY GENERAL
            • Part I Department, Generally
        • Title 5 STATE FINANCIAL ADMINISTRATION
          • Chapter 40 AUDIT AND ACCOUNTING
            • Part II Payments Into Treasury
            • Part IV Miscellaneous Provisions
        • Title 6 COUNTY ORGANIZATION AND ADMINISTRATION
          • Subtitle 1 PROVISIONS COMMON TO ALL COUNTIES
            • Chapter 46 GENERAL PROVISIONS
              • Part I General Jurisdiction and Powers
              • Part III Fiscal Administration
              • Part VI Tax Increment Financing
            • Chapter 47 COUNTY BONDS
              • Part I General Obligation Bonds
            • Chapter 47C INDEBTEDNESS OF THE COUNTIES, EXCLUSIONS FROM THE FUNDED DEBT, AND CERTIFICATION THEREOF
        • Title 8 PUBLIC PROCEEDINGS AND RECORDS
          • Chapter 91 ADMINISTRATIVE PROCEDURE
          • Chapter 92 PUBLIC AGENCY MEETINGS AND RECORDS
            • Part III Copies of Records; Costs and Fees
        • Title 9 PUBLIC PROPERTY, PURCHASING, AND CONTRACTING
          • Chapter 103 EXPENDITURE OF PUBLIC MONEY AND PUBLIC CONTRACTS
            • Part II Public Works and Contracts
        • Title 12 CONSERVATION AND RESOURCES
          • Subtitle 3 Mining and Minerals
            • Chapter 182 RESERVATION AND DISPOSITION OF GOVERNMENT MINERAL RIGHTS
        • Title 13 PLANNING AND ECONOMIC DEVELOPMENT
          • Chapter 201H HAWAII HOUSING FINANCE AND DEVELOPMENT ADMINISTRATION
            • Part II Housing Development Programs
            • Part III Financing Programs
          • Chapter 206M HIGH TECHNOLOGY DEVELOPMENT CORPORATION
            • Part I High Technology Development Corporation
          • Chapter 209E STATE ENTERPRISE ZONES
          • Chapter 212 FOREIGN TRADE ZONES [EXEMPTIONS]
        • Title 14 TAXATION
          • Chapter 231 ADMINISTRATION OF TAXES
          • Chapter 232 TAX APPEALS
          • Chapter 232E TAX REVIEW COMMISSION
          • Chapter 233 TAX CLASSIFICATION OF CERTAIN BUSINESS RELATIONSHIPS
          • Chapter 235 INCOME TAX LAW
            • Part VI Returns and Payments; Administration
          • Chapter 235D QUALIFIED IMPROVEMENT TAX CREDIT [REPEALED EFF. 4-21-09]
          • Chapter 236D ESTATE AND TRANSFER TAX
          • Chapter 237 GENERAL EXCISE TAX LAW
          • Chapter 237D TRANSIENT ACCOMMODATIONS TAX
          • Chapter 238 USE TAX LAW
          • Chapter 245 CIGARETTE TAX AND TOBACCO TAX LAW
            • Part I General Provisions
          • Chapter 248 COUNTY BUDGETS; TAX FUNDS
          • Chapter 251 RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE TAX
          • Chapter 255D HAWAII SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
        • Title 17 MOTOR AND OTHER VEHICLES
          • Chapter 286 HIGHWAY SAFETY
            • Part III Registration of Vehicles
        • Title 21 LABOR AND INDUSTRIAL RELATIONS
          • Chapter 373K PROFESSIONAL EMPLOYMENT ORGANIZATIONS
        • Title 22 BANKS AND FINANCIAL INSTITUTIONS
          • Chapter 412 CODE OF FINANCIAL INSTITUTIONS.
            • Article 10 CREDIT UNIONS
              • Part I General Provisions
        • Title 23 CORPORATIONS AND PARTNERSHIPS
          • Chapter 414D HAWAII NONPROFIT CORPORATIONS ACT
            • Part I General Provisions
            • Part XV Records and Reports
          • Chapter 425 PARTNERSHIPS
            • Part I General Partnerships
        • Title 25 PROFESSIONS AND OCCUPATIONS
          • Chapter 440E MIXED MARTIAL ARTS CONTESTS [Effective 7-1-09]
        • Title 26 TRADE REGULATION AND PRACTICE
          • Chapter 480 MONOPOLIES; RESTRAINT OF TRADE
            • Part I Antitrust Provisions
        • Title 28 PROPERTY
          • Chapter 510 COMMUNITY PROPERTY
            • Part I Community Property Acquired or Situated in the State
        • Title 34 PLEADINGS AND PROCEDURE
          • Chapter 632 DECLARATORY JUDGEMENTS
        • Title 36 CIVIL REMEDIES AND DEFENSES AND SPECIAL PROCEEDINGS
          • Chapter 653 GARNISHMENT OF GOVERNMENT BENEFICIARIES
          • Chapter 657D CIVIL RELIEF FOR STATE MILITARY FORCES
            • Part I General Provisions
            • Part V Taxes and Public Lands
            • Part VII Further Relief
      • L. 2009
        • (L. 2009, Act 70)
        • (L. 2009, Act 84)
      • L. 2011
        • (L. 2011, Act 105)
      • L. 2012
        • (L. 2012, Act 326)
      • L. 2013
        • (L. 2013, Act 6)
      • Revised Ordinances of the City and County of Honolulu 1990
        • Chapter 6 REVOLVING SPECIAL FUNDS, HOUSING MORTGAGE LOANS AND FEES
          • Article 60 TRANSPORTATION SURCHARGE—USE OF FUNDS
    • Regulations
      • Haw. Admin. Rules
        • Title 15 DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM
          • Subtitle 1 THE DEPARTMENT OF PLANNING AND ECONOMIC DEVELOPMENT
            • Part I General
              • Chapter 6 Enterprise Zones
                • Subchapter 3 Designation Of A Business As A Qualified Business; Certification By The Department
        • Title 17 DEPARTMENT OF HUMAN SERVICES
          • Chapter 2013 GENERAL EXCISE TAX EXEMPTIONS
            • Subchapter 1 General Provisions
            • Subchapter 2 Certification Of Persons And Entities
            • Subchapter 3 Miscellaneous Provisions
        • Title 18 DEPARTMENT OF TAXATION
          • Chapter 231 ADMINISTRATION OF TAXES
          • Chapter 234 (Repealed by L. 2000, Act 283.)
          • Chapter 237 GENERAL EXCISE TAX LAW
            • Subchapter 1 Definitions; Administration
            • Subchapter 2 Licenses; Tax; Exemptions
            • Subchapter 3 Returns And Payments
            • Subchapter 4 Assessments, Refunds, And Records
          • Chapter 237-D TRANSIENT ACCOMMODATIONS TAX
          • Chapter 238 USE TAX LAW
          • Chapter 251 RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
    • Index
      • Sales--Use
      • General Administrative
  • Idaho
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SERVICES SUBJECT TO SALES AND USE TAX
        • EXEMPTION CERTIFICATES AND PERMITS
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of Idaho
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article VII FINANCE AND REVENUE
        • Article XX AMENDMENTS
      • Idaho Code
        • Title 1 COURT AND COURT OFFICIALS
          • Chapter 16 MISCELLANEOUS PROVISIONS
        • Title 7 SPECIAL PROCEEDINGS
          • Chapter 2 WRITS OF REVIEW
        • Title 15 UNIFORM PROBATE CODE
          • Chapter 3 PROBATE OF WILLS AND ADMINISTRATION
        • Title 22 AGRICULTURE AND HORTICULTURE
          • Chapter 2 COUNTY FAIR BONDS
          • Chapter 3 FAIR DISTRICTS IN TWO OR MORE COUNTIES
          • Chapter 28 HONEY INDUSTRY
          • Chapter 37 CHERRY COMMISSION
          • Chapter 38 MINT INDUSTRY ACT
          • Chapter 40 BARLEY— PROMOTION OF MARKETING
          • Chapter 42 ALFALFA AND CLOVER SEED INDUSTRIES
        • Title 26 BANKS AND BANKING
          • Chapter 21 IDAHO CREDIT UNION ACT
        • Title 30 CORPORATIONS
          • Chapter 1 GENERAL BUSINESS CORPORATIONS
        • Title 31 COUNTIES AND COUNTY LAW
          • Chapter 16 COUNTY BUDGET LAW
        • Title 33 EDUCATION
          • Chapter 8 BUDGET AND TAX LEVY
          • Chapter 52 PUBLIC CHARTER SCHOOLS
        • Title 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS
          • Chapter 2 REFORESTATION LAW (REPEALED)
          • Chapter 10 STUMPAGE DISTRICTS
        • Title 40 HIGHWAYS AND BRIDGES
          • Chapter 15 CONSOLIDATION OF DISTRICTS
          • Chapter 16 DETACHMENT OR ANNEXATION OF TERRITORY
        • Title 41 INSURANCE
          • Chapter 1 SCOPE OF INSURANCE CODE—GENERAL PROVISIONS
        • Title 42 IRRIGATION AND DRAINAGE WATER RIGHTS AND RECLAMATION
          • Chapter 29 DRAINAGE DISTRICTS
        • Title 50 MUNICIPAL CORPORATIONS
          • Chapter 2 GENERAL PROVISIONS—GOVERNMENT—TERRITORY
          • Chapter 10 FINANCES
        • Title 56 PUBLIC ASSISTANCE AND WELFARE
          • Chapter 2 PUBLIC ASSISTANCE LAW
        • Title 63 REVENUE AND TAXATION
          • Chapter 1 DEPARTMENT OF REVENUE AND TAXATION
          • Chapter 3 ASSESSMENT OF REAL AND PERSONAL PROPERTY
          • Chapter 5 EQUALIZATION OF ASSESSMENTS
          • Chapter 22 MISCELLANEOUS PROVISIONS OF TAX LAW (REPEALED)
          • Chapter 26 [Sunsets 12-31-09, pursuant to L. 2003, c. 363, § 4.] COUNTY SALES TAX
          • Chapter 29 (Repealed eff. 7-1-08.) THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005
          • Chapter 30 INCOME TAX
          • Chapter 32 ANTICIPATION OF REVENUE BY STATE
          • Chapter 34 COLLECTION OF TAXES AND LICENSE FEES
          • Chapter 36 SALES TAX
          • Chapter 37 INTERSTATE COMPACT
          • Chapter 38 BOARD OF TAX APPEALS
          • Chapter 40 TAXPAYERS' BILL OF RIGHTS
          • Chapter 41 SPECIAL DISTRICT DISSOLUTION ACT
          • Chapter 44 THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
        • Title 67 STATE GOVERNMENT AND STATE AFFAIRS
          • Chapter 5 ENACTMENT AND OPERATION OF LAWS
          • Chapter 9 SECRETARY OF STATE
          • Chapter 20 STATE BOARD OF EXAMINERS
          • Chapter 40 STATE-TRIBAL RELATIONS ACT
          • Chapter 47 DIVISION OF COMMERCE
          • Chapter 49 AUDITORIUM DISTRICTS
          • Chapter 52 IDAHO ADMINISTRATIVE PROCEDURE ACT
    • Regulations
      • Idaho Admin. Rules
        • IDAPA 35 STATE TAX COMMISSION
          • Title 1
            • Chapter 2 Idaho Sales and Use Tax Administrative Rules
            • Chapter 3 Property Tax Administrative Rules
            • Chapter 5 Motor Fuels Tax Administrative Rules
            • Chapter 6 Hotel/Motel Room and Campground Sales Tax Administrative Rules
            • Chapter 7 Kilowatt Hour Tax Administrative Rules
            • Chapter 8 Mine License Tax Administrative Rules
            • Chapter 10 Idaho Cigarette and Tobacco Products Tax Administrative Rules
          • Title 2
            • Chapter 1 Tax Commission Administration and Enforcement Rules
        • IDAPA 36 IDAHO BOARD OF TAX APPEALS
          • Title 1
            • Chapter 1 Idaho Board of Tax Appeals Rules
    • Index
      • Sales--Use
      • General Administrative
  • Illinois
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • EXAMINATION—INVESTIGATION
        • TAXPAYER RIGHTS AND REMEDIES
        • CHICAGO SALES AND USE TAXES
        • COOK COUNTY SALES AND USE TAXES
        • OTHER LOCAL SALES AND USE TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • ADMINISTRATION
        • COUNTY MOTOR FUEL TAX
        • CHICAGO VEHICLE FUEL TAX
        • CHICAGO UTILITIES TAXES
        • CHICAGO GROUND TRANSPORTATION TAX
        • CHICAGO BOAT MOORING TAX
        • CHICAGO ENTERPRISE ZONE OUTLINE
        • CHICAGO LEASE TRANSACTION TAX
        • CHICAGO REAL PROPERTY TRANSFER TAX
        • CHICAGO UNIFORM REVENUE PROCEDURES
        • COOK COUNTY GASOLINE TAX OUTLINE
        • COOK COUNTY REAL PROPERTY TRANSFER TAX
    • Annotations
      • Sales--Use
        • SALES AND USE TAX—FORMS
        • SALES-USE TAXES—E-FILE HANDBOOKS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • EXAMINATION—INVESTIGATION
        • TAXPAYER RIGHTS AND REMEDIES
        • CHICAGO SALES AND USE TAXES
        • COOK COUNTY SALES AND USE TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • ADMINISTRATION
        • COUNTY MOTOR FUEL TAX
        • CHICAGO UTILITIES TAXES
        • CHICAGO GROUND TRANSPORTATION TAX
        • CHICAGO BOAT MOORING TAX
        • CHICAGO LEASE TRANSACTION TAX
        • CHICAGO REAL PROPERTY TRANSFER TAX
        • CHICAGO UNIFORM REVENUE PROCEDURES
        • COOK COUNTY GASOLINE TAX OUTLINE
    • Statutes
      • Ill. Constitution
        • Article I BILL OF RIGHTS
        • Article IV THE LEGISLATURE
        • Article VII LOCAL GOVERNMENT
        • Article IX REVENUE
        • Article IX-A PROPERTY TAXES
      • ILCS
        • Chapter 5 GENERAL PROVISIONS
          • Act 70. STATUTE ON STATUTES
          • Act 75. EFFECTIVE DATE OF LAWS ACT
          • Act 100. ILLINOIS ADMINISTRATIVE PROCEDURE ACT
            • Article 1 Title And General Provisions
            • Article 5 Rulemaking Provisions
            • Article 10 Administrative Hearings
            • Article 15 Severability And Effective Date
          • Act 165. FILING OF COPIES ACT
          • Act 179 IDENTITY PROTECTION ACT
        • Chapter 20 EXECUTIVE BRANCH
          • Act 5. CIVIL ADMINISTRATIVE CODE OF ILLINOIS
          • Act 655. ILLINOIS ENTERPRISE ZONE ACT
          • Act 2505. DEPARTMENT OF REVENUE
            • Article 2505 Department Of Revenue
          • Act 2510. CIVIL ADMINISTRATIVE CODE OF ILLINOIS
            • Article 2510. Certified Audit Program
          • Act 2515. ILLINOIS DEPARTMENT OF REVENUE SUNSHINE ACT
          • Act 2520. TAXPAYERS' BILL OF RIGHTS ACT
          • Act 2530 TAXATION DISCLOSURE ACT
        • Chapter 30 FINANCE
          • Act 171 RAILSPLITTER TOBACCO SETTLEMENT AUTHORITY ACT
          • Act 230. STATE OFFICERS AND EMPLOYEES MONEY DISPOSITION ACT
          • Act 245. PAYMENTS FOR GOVERNMENTAL SERVICES
          • Act 500. ILLINOIS PROCUREMENT CODE
        • Chapter 35 REVENUE
          • Act 5. ILLINOIS INCOME TAX ACT
            • Article 5 Records, Returns And Notices
            • Article 10 Penalties And Interest
          • Act 20. TAX SHELTER VOLUNTARY COMPLIANCE LAW
          • Act 105. USE TAX ACT
          • Act 110. SERVICE USE TAX ACT
          • Act 115. SERVICE OCCUPATION TAX ACT
          • Act 120. RETAILER'S OCCUPATION TAX ACT
          • Act 140. HOME RULE CIGARETTE TAX RESTRICTION ACT
          • Act 143. TOBACCO PRODUCTS TAX ACT OF 1995
          • Act 145. HOTEL OPERATORS' OCCUPATION TAX ACT
          • Act 150. USE AND OCCUPATION TAX REFUND ACT
          • Act 155. AUTOMOBILE RENTING OCCUPATION AND USE TAX ACT
          • Act 157. AIRCRAFT USE TAX LAW
          • Act 158. WATERCRAFT USE TAX LAW
          • Act 160. DIRECT PAY PERMIT IMPLEMENTATIONS ACT
          • Act 165. GOVERNMENTAL TAX REFORM VALIDATION ACT
          • Act 170. STREAMLINED SALES TAX SYSTEM FOR THE 21ST CENTURY ACT
          • Act 171. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
          • Act 173. GAS USE TAX LAW
          • Act 175. LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT
          • Act 200. PROPERTY TAX CODE
            • Title 6 Levy And Extension
              • Article 18 Levy And Extension Process
                • Division 2.1 Cook County Truth In Taxation
            • Title 7 Tax Collection
              • Article 21 Due Dates, Delinquencies, And Enforcement Of Payments
                • Division 2 Enforcement Actions
                • Division 3 Notice And Publication Provisions
                • Division 3.5 Judgments And Sales
                • Division 4 Annual Tax Sale Procedure
                • Division 5 Scavenger Sales; Procedures
                • Division 6 Indemnity Fund; Sales In Error
                • Division 7 Redemption Procedures And Notice Requirements
                • Division 8 Other Procedures
              • Article 22 Tax Deeds And Procedures
          • Act 520. CANNABIS AND CONTROLLED SUBSTANCES TAX ACT
          • Act 635. TELECOMMUNICATIONS MUNICIPAL INFRASTRUCTURE MAINTENANCE FEE ACT.
          • Act 636. SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX ACT
          • Act 638. MOBILE TELECOMMUNICATIONS SOURCING CONFORMITY ACT
          • Act 705. TAX COLLECTION SUIT ACT
          • Act 710. UNCOLLECTABLE TAX ACT
          • Act 717 RECIPROCAL TAX COLLECTION ACT
          • Act 720. LOCAL TAX COLLECTION ACT
          • Act 730. FEDERAL EXCISE TAX REFUND ACT
          • Act 735. UNIFORM PENALTY AND INTEREST ACT
          • Act 745. TAX DELINQUENCY AMNESTY ACT
          • Act 805. GLENVIEW NAVAL AIR STATION TAX EXEMPTION ACT
          • Act 810. GREAT LAKES NAVAL STATION TAX EXEMPTION ACT
          • Act 815. POSTAGE STAMP VENDING MACHINES ACT
          • Act 820. STOCK, COMMODITY, OR OPTIONS TRANSACTION TAX EXEMPTION ACT
          • Act 1005 (Repealed eff. 8-28-2012.) ILLINOIS INDEPENDENT TAX TRIBUNAL ACT.
        • Chapter 45 INTERSTATE COMPACTS
          • Act 35. QUAD CITIES INTERSTATE METROPOLITAN AUTHORITY ACT
        • Chapter 50 LOCAL GOVERNMENT
          • Act 45. LOCAL GOVERNMENT TAXPAYERS' BILL OF RIGHTS ACT
          • Act 345. LOCAL GOVERNMENT ACCEPTANCE OF CREDIT CARDS ACT
          • Act 405. LOCAL GOVERNMENT DEBT LIMITATION ACT
          • Act 470 INNOVATION DEVELOPMENT AND ECONOMY ACT
          • Act 750. EMERGENCY TELEPHONE SYSTEM ACT
        • Chapter 55 COUNTIES
          • Act 5. COUNTIES CODE
            • Article 1 General Provisions
              • Division 1-6 Actions
            • Article 3 Officers and Employees
              • Division 3-10 Treasurer
            • Article 5 Powers And Duties Of County Boards
              • Division 5-1 In General
              • Division 5-2 Excess Taxes
              • Division 5-26 Monuments In Honor Of Soldiers And Sailors
              • Division 5-30 County Historic Preservation
          • Act 85. COUNTY ECONOMIC DEVELOPMENT PROJECT AREA PROPERTY TAX ALLOCATION ACT
        • Chapter 60 TOWNSHIPS
          • Act 1. TOWNSHIP CODE
            • Article 235 Township Taxes
        • Chapter 65 MUNICIPALITIES
          • Act 5. ILLINOIS MUNICIPAL CODE
            • Article 8 Finance
              • Division 3 Levy And Collection Of Taxes
              • Division 11 Certain Revenue Taxes
            • Article 11 Corporate Powers And Functions
              • Division 65 Municipal Convention Halls
              • Division 74.3 Business District Development And Redevelopment
              • Division 74.4 Tax Increment Allocation Redevelopment Act
          • Act 80. MUNICIPAL TAX COMPLIANCE ACT
          • Act 115. RIVER EDGE REDEVELOPMENT ZONE ACT
        • Chapter 70 SPECIAL DISTRICTS
          • Act 200. SALEM CIVIC CENTER
            • Article 245 Salem Civic Center
          • Act 210. METROPOLITAN PIER AND EXPOSITION AUTHORITY ACT
          • Act 260. COMMUNITY BUILDING COMPLEX COMMITTEE OF BOONE COUNTY LAW
          • Act 519 SOUTHERN ILLINOIS ECONOMIC DEVELOPMENT AUTHORITY ACT
          • Act 750 FLOOD PREVENTION DISTRICT ACT
          • Act 1205. PARK DISTRICT CODE
            • Article 5 Taxing Powers
          • Act 1605. METRO-EAST PARK AND RECREATION DISTRICT ACT.
          • Act 2905 METRO-EAST SANITARY DISTRICT ACT OF 1974
            • Article 5 Taxing and Financing
          • Act 3205 ILLINOIS SPORTS FACILITIES AUTHORITY ACT
          • Act 3610. LOCAL MASS TRANSIT DISTRICT ACT
          • Act 3615. REGIONAL TRANSPORTATION AUTHORITY ACT
            • Article IV Finances
          • Act 3720. WATER COMMISSION ACT OF 1985
        • Chapter 105 SCHOOLS COMMON SCHOOLS
          • Act 5 SCHOOL CODE
            • Article 17 Budgets-Tax Rates-Tax Warrants
        • Chapter 220 UTILITIES
          • Act 5. PUBLIC UTILITIES ACT
            • Article VII. Intercorporate Relations
        • Chapter 225 PROFESSIONS AND OCCUPATIONS
          • Act 411 (Repealed eff. 2-6-2012.) CEMETERY OVERSIGHT ACT
            • Article 15 (Repealed eff. 2-6-2012.) Trust Funds
            • Article 22 (Repealed eff. 2-6-2012.) Cemetery Associations
        • Chapter 235 LIQUOR
          • Act 5. LIQUOR CONTROL ACT OF 1934
            • Article VIII. Taxation Of Liquor
        • Chapter 305 PUBLIC AID
          • Act 5 ILLINOIS PUBLIC AID CODE
            • Article V-A. Hospital Provider Funding
        • Chapter 625 VEHICLES
          • Act 5. ILLINOIS VEHICLE CODE
            • Chapter 3 Certificates Of Title And Registration Of Vehicles
              • Article XI. Replacement Vehicle Tax
          • Act 30. RIDESHARING ARRANGEMENTS ACT
        • Chapter 720 CRIMINAL OFFENSES
          • Act 5 CRIMINAL CODE OF 1961
            • Part D Offenses Affecting Public Health, Safety and Decency.
              • Article 28 Gambling and Related Offenses.
        • Chapter 735 CIVIL PROCEDURE
          • Act 5. CODE OF CIVIL PROCEDURE
            • Article I. General Provisions
            • Article II Civil Practice
            • Article III. Administrative Review
        • Chapter 760 TRUSTS AND FIDUCIARIES
          • Act 100 CEMETERY CARE ACT
        • Chapter 805 BUSINESS ORGANIZATIONS
          • Act 410 UNIFORM PRESERVATION OF PRIVATE BUSINESS RECORDS ACT
      • Municipal Code of Chicago
        • Title 3 REVENUE AND FINANCE
          • Chapter 3-4 UNIFORM REVENUE PROCEDURES
          • Chapter 3-16 CHICAGO BOAT MOORING TAX
          • Chapter 3-20 CHICAGO EMPLOYERS' EXPENSE TAX
          • Chapter 3-24 CHICAGO HOTEL ACCOMMODATIONS TAX
          • Chapter 3-27 CHICAGO USE TAX FOR NONTITLED PERSONAL PROPERTY
          • Chapter 3-28 CHICAGO USE TAX FOR TITLED PERSONAL PROPERTY
          • Chapter 3-29 CHICAGO USE TAX FOR NONRETAIL TRANSFERS OF MOTOR VEHICLES
          • Chapter 3-30 CHICAGO RESTAURANT AND OTHER PLACES FOR EATING TAX ORDINANCE
          • Chapter 3-32 CHICAGO PERSONAL PROPERTY LEASE TRANSACTION TAX
          • Chapter 3-33 CHICAGO REAL PROPERTY TRANSFER TAX
          • Chapter 3-40 OCCUPATION TAXES
          • Chapter 3-41 CHICAGO GAS USE TAX
          • Chapter 3-43 CHICAGO BOTTLED WATER TAX ORDINANCE
          • Chapter 3-45 CHICAGO SOFT DRINK TAX
          • Chapter 3-46 CHICAGO GROUND TRANSPORTATION TAX
          • Chapter 3-48 MOTOR VEHICLE LESSOR TAX
          • Chapter 3-53 ELECTRICITY USE TAX
          • Chapter 3-54 CHICAGO ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE ORDINANCE
          • Chapter 3-56 WHEEL TAX LICENSES
          • Chapter 3-60 MUNICIPAL AUTOMOBILE RENTING USE TAX
          • Chapter 3-64 EMERGENCY TELEPHONE SYSTEM
          • Chapter 3-70 CHICAGO TELECOMMUNICATION TAX
          • Chapter 3-73 CHICAGO SIMPLIFIED TELECOMMUNICATIONS TAX
          • Chapter 3-75 (REPEALED) TELECOMMUNICATIONS INFRASTRUCTURE MAINTENANCE FEE
          • Chapter 3-92 CHICAGO PROPERTY TAX LIMITATION
        • Title 4 BUSINESS OCCUPATIONS AND CONSUMER PROTECTION
          • Chapter 4-156 AMUSEMENTS
          • Chapter 4-236 PARKING LOT AND GARAGE OPERATIONS TAX
        • Title 7 HEALTH AND SAFETY
          • Chapter 7-50 WIRELESS COMMUNICATION
        • Title 16 LAND USE
          • Chapter 16-12 ENTERPRISE ZONES
      • Metropolitan Pier and Exposition Authority Auto Rental Tax Ordinance
        • I. GENERAL PROVISIONS AND IMPOSITION OF TAX
          • I. General provisions and imposition of tax
      • Metropolitan Pier and Exposition Authority Airport Departure Tax
        • I. GENERAL PROVISIONS AND IMPOSITION OF TAX
          • I. General provisions and imposition of tax
      • Regional Transportation Authority Retailers Occupation Tax Ordinance
        • REGIONAL TRANSPORTATION AUTHORITY TAX ORDINANCE
      • Regional Transportation Authority Service Occupation Tax Ordinance
        • REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX ORDINANCE
      • Regional Transportation Authority Use Tax Ordinance
        • REGIONAL TRANSPORTATION AUTHORITY USE TAX
      • Cook County Code of Ordinances
        • Chapter 34 FINANCE
          • Article III UNIFORM PENALTIES, INTEREST AND PROCEDURES
        • Chapter 74 TAXATION
          • Article I IN GENERAL
          • Article II REAL PROPERTY TAXATION
          • Article III REAL ESTATE TRANSFER TAX
          • Article IV RETAILERS' OCCUPATION TAX
          • Article V SERVICE OCCUPATION TAX
          • Article VI SALES OF NEW MOTOR VEHICLES AND TRAILERS TAX
          • Article VII USE TAX
          • Article VIII LEASING OCCUPATION TAX
          • Article IX ALCOHOLIC BEVERAGE TAX
          • Article X AMUSEMENT TAX
          • Article XI TOBACCO TAX
          • Article XII GASOLINE AND DIESEL FUEL TAX
          • Article XIII PARKING LOT AND GARAGE OPERATIONS TAX
          • Article XIV WHEEL TAX
          • Article XV RETAIL ECONOMIC DEVELOPMENT INCENTIVES
          • Article XVII COOK COUNTY USE TAX ON NON-RETAILER TRANSFERS OF MOTOR VEHICLES
          • Article XIX NON-TITLED PERSONAL PROPERTY USE TAX.
          • Article XX FIREARM TAX.
    • Regulations
      • Ill. Admin. Code
        • Title 2 GOVERNMENTAL ORGANIZATION
          • Part 1200 PUBLIC INFORMATION, RULEMAKING AND ORGANIZATION
            • Subpart A Public Information
            • Subpart B Rulemaking
            • Subpart C Organization
          • Part 1201 FREEDOM OF INFORMATION
            • Subpart A Summary and Purpose
            • Subpart B PROCEDURES FOR REQUESTING PUBLIC RECORDS
            • Subpart C PROCEDURES FOR DEPARTMENT RESPONSE TO REQUESTS FOR PUBLIC RECORDS
            • Subpart D PROCEDURES FOR APPEAL OF A DENIAL
            • Subpart E PROCEDURES FOR PROVIDING PUBLIC RECORDS TO REQUESTORS
        • Title 11 ALCOHOL, HORSE RACING, AND LOTTERY
          • Part 1770 LOTTERY (GENERAL)
        • Title 14 COMMERCE
          • Part 150 BUSINESS CORPORATION ACT
            • Subpart A Hearing Procedures
            • Subpart B Sale And Release Of Information
            • Subpart C Refunds, Corrections, And Errors
            • Subpart E Service Of Process On The Secretary Of State
          • Part 520 ENTERPRISE ZONE PROGRAM
            • Subpart A Enterprise Zones In Illinois
            • Subpart B Enterprise Zone: Application For Certification
            • Subpart C Enterprise Zone: Amendment And Decertification
            • Subpart D Enterprise Zone: Local Responsibilities
            • Subpart E Enterprise Zone: Designated Zone Organizations
            • Subpart F High Impact Businesses In Illinois
            • Subpart G Tax Incentives For Enterprise Zones And High Impact Businesses
            • Subpart H Investment Tax Credit
            • Subpart I Utility Tax Exemption
            • Subpart J Machinery And Equipment/Pollution Control Facilities Sales Tax Exemption
            • Subpart k Building Material Sales Tax Exemption
            • Subpart L Jobs Tax Credit
            • Subpart M Dividend Income Deduction
            • Subpart N Interest Income Deduction For Financial Institutions
            • Subpart O Telecommunications Excise Tax Exemption On Originating Calls
            • Part P High Impact Service Facility Machinery And Equipment Sales Tax Exemption
            • Subpart Q Aircraft Support Center Sales Tax Exemption
          • Part 524 RIVER EDGE REDEVELOPMENT ZONE PROGRAM
            • Subpart A River Edge Redevelopment Zones In Illinois
            • Subpart B Application For Certification
            • Subpart C Amendment And Decertification
            • Subpart D Local Responsibilities
            • Subpart E Designated Zone Organizations
            • Subpart F Tax Incentives
            • Subpart G River Edge Redevelopment Grant Program
        • Title 86 REVENUE
          • Part 100 INCOME TAX REGULATIONS
            • Subpart N Time And Place For Filing Returns
          • Part 130 RETAILERS' OCCUPATION TAX
            • Subpart A Nature Of Tax
            • Subpart B Sale At Retail
            • Subpart C Certain Statutory Exemptions
            • Subpart D Gross Receipts
            • Subpart E Returns
            • Subpart F Interstate Commerce
            • Subpart G Certificate Of Registration
            • Subpart H Books And Records
            • Subpart I Penalties And Interest
            • Subpart J Binding Opinions
            • Subpart K Sellers Located On, Or Shipping To, Federal Areas
            • Subpart L Timely Mailing Treated As Timely Filing And Paying
            • Subpart M Leased Portions Of Lessor's Business Space
            • Subpart N Sales For Resale
            • Subpart O Claims To Recover Erroneously Paid Tax
            • Subpart P Procedure To Be Followed Upon Selling Out Or Discontinuing Business
            • Subpart Q Notice Of Sales Of Goods In Bulk
            • Subpart R Power Of Attorney
            • Subpart S Specific Applications
            • Subpart T Direct Payment Program
          • Part 140 SERVICE OCCUPATION TAX
            • Subpart A Nature Of Tax
            • Subpart B Definitions
            • Subpart C Base Of The Tax
            • Subpart D Tax Returns
            • Subpart E Interstate Commerce
            • Subpart F Registration Under The Service Occupation Tax Act
            • Subpart G Books And Records
            • Subpart H Penalties, Interest And Procedures
            • Subpart I When Opinions From The Department Are Binding
            • Subpart J Collection of the Tax
            • Subpart K Timely Mailing Treated As Timely Filing And Paying—Meaning Of Due Date Which Falls On A Saturday, Sunday Or A Holiday
            • Subpart L Leased Portions Of Lessor's Business Space
            • Subpart M Use Of Exemption Certificates
            • Subpart N Claims To Recover Erroneously Paid Tax
            • Subpart O Discontinuation Of A Business
            • Subpart P Notice Of Sales Of Goods In Bulk
            • Subpart Q Power Of Attorney
          • Part 150 USE TAX
            • Subpart A Nature of the Tax
            • Subpart B Definitions
            • Subpart C Kinds Of Uses And Users Not Taxed
            • Subpart D Collection Of The Use Tax From Users By Retailers
            • Subpart E Receipt For The Tax
            • Subpart F Special Information For Taxable Users
            • Subpart G Registration Of Out-Of-State Retailers
            • Subpart H Retailer's Returns
            • Subpart I PENALTIES, INTEREST AND PROCEDURES
            • Subpart J TRADED-IN PROPERTY
            • Subpart K INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE
            • Subpart L BOOKS AND RECORDS
            • Subpart M CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
          • Part 151 VEHICLE USE TAX
          • Part 152 AIRCRAFT USE TAX
          • Part 153 WATERCRAFT USE TAX
          • Part 160 SERVICE USE TAX
          • Part 180 AUTOMOBILE RENTING OCCUPATION TAX
          • Part 190 AUTOMOBILE RENTING USE TAX
          • Part 200 PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
          • Part 205 TAXPAYER RIGHTS
          • Part 215 INFORMAL CONFERENCE BOARD
          • Part 220 COUNTY RETAILERS' OCCUPATION TAX REGULATIONS
          • Part 230 HOME RULE COUNTY SERVICE OCCUPATION TAX
          • Part 270 HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
          • Part 280 HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
          • Part 295 HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS
          • Part 320 REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX
          • Part 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
          • Part 340 REGIONAL TRANSPORTATION AUTHORITY USE TAX
          • Part 370 METRO EAST MASS TRANSIT DISTRICT—RETAILERS' OCCUPATION TAX
          • Part 380 METRO EAST MASS TRANSIT DISTRICT—SERVICE OCCUPATION TAX
          • Part 390 METRO EAST MASS TRANSIT DISTRICT—USE TAX
          • Part 395 METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX
          • Part 396 METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
          • Part 480 HOTEL OPERATORS' OCCUPATION TAX ACT
          • Part 521 AMNESTY REGULATIONS
          • Part 535 NURSING HOME GRANT ASSISTANCE ACT
          • Part 630 COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX
          • Part 640 COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
          • Part 650 COUNTY WATER COMMISSION USE TAX
          • Part 660 TOBACCO PRODUCTS TAX ACT OF 1995
          • Part 670 SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY
          • Part 680 SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY
          • Part 690 SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX
          • Part 691 SALEM CIVIC CENTER SERVICE OCCUPATION TAX.
          • Part 692 SALEM CIVIC CENTER USE TAX.
          • Part 693 NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
          • Part 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
          • Part 695 COUNTY MOTOR FUEL TAX
          • Part 700 UNIFORM PENALTY AND INTEREST ACT
            • Subpart A Scope And Application Of The Act
            • Subpart B Interest
            • Subpart C Penalties
            • Subpart D Reasonable Cause
            • Subpart E Payment Application
          • Part 710 PUBLIC LIST OF DELINQUENT TAXPAYERS
          • Part 750 PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER
          • Part 760 ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS
          • Part 770 VOLUNTARY TELEFILE PROGRAM
          • Part 800 GENERAL RULES FOR ALL TAXES
          • Part 1910 PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE PROPERTY TAX APPEAL BOARD
          • Part 2000 ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX ACT
          • Part 3000 RIVERBOAT GAMBLING
            • Subpart A General Provisions
            • Subpart B Licenses
            • Subpart C Owner's Internal Control System
            • Subpart D Hearings On Notice Of Denial, Restriction Of License, Placement On Board Exclusion List Or Removal From Board Exclusion List Or Self-Exclusion List
            • Subpart E Cruising
            • Subpart F Conduct Of Gaming
            • Subpart G Exclusion Of Persons
            • Subpart H Surveillance And Security
            • Subpart I Liquor Licenses
            • Subpart J Accounting Records And Procedures
            • Subpart K Seizure And Disciplinary Hearings
          • Part 4000 STAR BONDS
            • Subpart A Purpose, Definitions And Confidentiality
            • Subpart B Star Bond District
            • Subpart C Star Bond Project
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Indiana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • SALES AND USE TAX—INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • SALES AND USE TAX—INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of Ind.
        • Article IV LEGISLATIVE
        • Article X FINANCE
      • Ind. Code
        • Title 1 GENERAL PROVISIONS
          • Article 1 LAWS GOVERNING THE STATE
            • Chapter 1 Implementary Provisions For The Indiana Code
            • Chapter 3 Proclamation Date; Effective Dates Of Session Laws
            • Chapter 7 Interpretation Of Registered Mail As Certified Mail
        • Title 2 GENERAL ASSEMBLY
          • Article 2.1 LEGISLATIVE SESSIONS AND PROCEDURES
            • Chapter 1 Legislative Sessions And Procedures Law Of 1971
        • Title 4 STATE OFFICES AND ADMINISTRATION
          • Article 4 LIEUTENANT GOVERNOR; DEPARTMENT OF COMMERCE
            • Chapter 6.1 (Repealed) Enterprise Zones
            • Chapter 28 Individual Development Accounts
          • Article 10 STATE FUNDS GENERALLY
            • Chapter 22 Use of Excess Reserves
          • Article 22 ADMINISTRATIVE RULES AND PROCEDURES
            • Chapter 2 Adoption Of Administrative Rules
            • Chapter 7 Codification, Distribution, And Publication Of Rules And Other Agency Statements
            • Chapter 8 Publication Of Indiana Register And Indiana Administrative Code
          • Article 30 INDIANA STATE LOTTERY
            • Chapter 18 State Preemption; Exemption From Taxation
          • Article 31 PARI-MUTUEL WAGERING ON HORSE RACES
            • Chapter 9 Taxation And Distribution Of Pari-Mutuel Revenues
          • Article 32.2 CHARITY GAMING
            • Chapter 3 Powers And Duties Of The Commission
          • Article 33 RIVERBOAT GAMBLING
            • Chapter 1 General Provisions
            • Chapter 2 Definitions
            • Chapter 12 Admission Taxes
          • Article 37 STATE MUSEUM AND HISTORIC SITES
            • Chapter 1 Definitions
            • Chapter 4 General Powers, Duties, and Exemptions
        • Title 5 STATE AND LOCAL ADMINISTRATION
          • Article 27 ELECTRONIC PAYMENTS TO GOVERNMENTAL BODIES
            • Chapter 1 Applicability
            • Chapter 2 Definitions
            • Chapter 3 Electronic Payment
          • Article 28 INDIANA ECONOMIC DEVELOPMENT CORPORATION
            • Chapter 2 Definitions
            • Chapter 6 Duties
            • Chapter 15 Enterprise Zones
        • Title 6 TAXATION
          • Article 1.1 PROPERTY TAXES
            • Chapter 6.8 Assessment Of Cemetery Land
            • Chapter 12.1 Deduction For Rehabilitation Or Redevelopment Of Real Property In Economic Revitalization Areas
            • Chapter 21.7 (Repealed eff. 1-1-09.) Emergency Property Tax Shortfall Loans
            • Chapter 22 General Procedures For Property Tax Collection
            • Chapter 24 Sale Of Real Property When Taxes Or Special Assessments Become Delinquent
            • Chapter 33.5 Department Of Local Government Finance Division Of Data Analysis
            • Chapter 35.2 Training Of Assessing Officials
            • Chapter 35.5 Assessor-Appraiser Examination And Certification
            • Chapter 43 Economic Development Incentive Accountability
          • Article 1.5 INDIANA BOARD OF TAX REVIEW
            • Chapter 1 Definitions
            • Chapter 2 Establishment Of Board
            • Chapter 3 Employees
            • Chapter 4 Appeals Of Determinations By Assessing Officials
            • Chapter 5 Appeals Of Final Determinations By The Department Of Local Government Finance
            • Chapter 6 Adoption Of Rules
          • Article 2.5 STATE GROSS RETAIL AND USE TAXES
            • Chapter 1 Definitions
            • Chapter 2 State Gross Retail Tax
            • Chapter 3 Use Tax
            • Chapter 4 Retail Transactions Of A Retail Merchant
            • Chapter 5 Exempt Transactions Of A Retail Merchant
            • Chapter 6 Returns, Remittances, And Refunds
            • Chapter 7 Collection And Remittance Of State Gross Retail Tax On Motor Fuel
            • Chapter 8 Registration
            • Chapter 9 Enforcement And Penalties
            • Chapter 10 Miscellaneous
            • Chapter 11 Simplified Sales And Use Tax Administration Act
            • Chapter 12 Taxing Situs Of Nonmobile Telecommunications Service
            • Chapter 13 General Sourcing Rules
            • Chapter 14 Amnesty Program for Unpaid Use Tax on Claimed Race Horses
          • Article 3.1 STATE TAX LIABILITY CREDITS
            • Chapter 1 Definitions; Priority Of Credits
            • Chapter 2 Teacher Summer Employment Credits
            • Chapter 3 Credit For Donations Of High Technology Equipment To Schools
            • Chapter 4 Research Expense Credits
            • Chapter 5 Investment Credits
            • Chapter 6 Prison Investment Credits
            • Chapter 7 Enterprise Zone Loan Interest Credit
            • Chapter 8 Energy Systems Credit
            • Chapter 9 Neighborhood Assistance Credits
            • Chapter 11.5 Military Base Recovery Tax Credit
            • Chapter 11.6 Military Base Investment Cost Credit
            • Chapter 13 Economic Development For A Growing Economy Tax Credit
            • Chapter 14 Maternity Home Tax Credit
            • Chapter 15 Tax Credit For Computer Equipment Donations
            • Chapter 16 Historic Rehabilitation Credit
            • Chapter 17 Indiana Riverboat Building Credit
            • Chapter 18 Individual Development Account Tax Credit
            • Chapter 19 Community Revitalization Enhancement District Tax Credit
            • Chapter 20 Income Tax Credit For Property Taxes Paid On Homesteads
            • Chapter 22.2 Rerefined Lubrication Oil Facility Credit
            • Chapter 23 Voluntary Remediation Tax Credit
            • Chapter 25.2 Coal Combustion Product Tax Credit
            • Chapter 27 Blended Biodiesel Tax Credits
            • Chapter 28 Ethanol Production Tax Credit
            • Chapter 29 Coal Gasification Technology Investment Tax Credit
          • Article 3.5 LOCAL TAXATION
            • Chapter 7 County Economic Development Income Tax
          • Article 6 MOTOR FUEL AND VEHICLE EXCISE TAXES
            • Chapter 6.5 Aircraft License Excise Tax
            • Chapter 6.6 Hazardous Waste Disposal Tax
            • Chapter 9 Auto Rental Excise Tax
            • Chapter 9.5 Vanderburgh County Supplemental Auto Rental Excise Tax
            • Chapter 9.7 Marion County Supplemental Auto Rental Excise Tax
            • Chapter 10 Local Emergency Planning And Right To Know Fund
          • Article 7 TOBACCO TAXES
            • Chapter 1 Cigarette Tax
          • Article 8 MISCELLANEOUS
            • Chapter 5 Exemption Of Proceeds And Interest On Municipal Bonds From All Taxes
            • Chapter 8 Reciprocal Full Faith And Credit Taxation Act
            • Chapter 12 Eligible Event; Exemption From Taxation
          • Article 8.1 DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
            • Chapter 1 Definitions And Applicability
            • Chapter 2 Department Organization
            • Chapter 3 Duties, Powers, And Responsibilities
            • Chapter 4 Divisions Of The Department
            • Chapter 5 Assessment Of Taxes
            • Chapter 6 Filing And Due Dates
            • Chapter 7 Confidentiality
            • Chapter 8 Collection
            • Chapter 9 Refunds
            • Chapter 9.5 Set Off Of Refunds
            • Chapter 10 Penalties And Interest
            • Chapter 11 Transition
            • Chapter 12 Taxpayer Education And Information Program
            • Chapter 14 Annual Public Hearing And Department Report
            • Chapter 15 Taxing Situs Of Mobile Telecommunications Service
          • Article 9 INNKEEPERS TAXES; OTHER LOCAL TAXES
            • Chapter 1 St. Joseph County Innkeeper's Tax
            • Chapter 2 Lake County Innkeeper's Tax
            • Chapter 2.5 Vanderburgh County Innkeeper's Tax
            • Chapter 3 Floyd/Clark County Innkeeper's Tax
            • Chapter 4 Monroe County Innkeeper's Tax
            • Chapter 5 Knox County Innkeeper's Tax
            • Chapter 6 Laporte County Innkeeper's Tax
            • Chapter 7 Tippecanoe County Innkeeper's Tax
            • Chapter 8 Marion County Innkeeper's Tax
            • Chapter 9 Allen County Innkeeper's Tax
            • Chapter 10 Wayne County Innkeeper's Tax
            • Chapter 10.5 White County Innkeeper's Tax
            • Chapter 11 Vigo County Innkeeper's Tax
            • Chapter 12 Marion County Food And Beverage Tax
            • Chapter 13 Marion County Admissions Tax
            • Chapter 14 Brown County Innkeeper's Tax
            • Chapter 15 Jefferson County Innkeeper's Tax
            • Chapter 16 Howard County Innkeeper's Tax
            • Chapter 17 Madison County Innkeeper's Tax
            • Chapter 18 Uniform County Innkeeper's Tax
            • Chapter 19 Elkhart County Innkeeper's Tax
            • Chapter 20 Vanderburgh County Food And Beverage Tax
            • Chapter 21 Delaware County Food And Beverage Tax
            • Chapter 23 (Repealed eff. 7-1-09.) Allen County Food And Beverage Tax
            • Chapter 24 Nashville Food And Beverage Tax
            • Chapter 25 Henry County Food And Beverage Tax
            • Chapter 26 Madison County Food And Beverage Tax
            • Chapter 27 Miscellaneous Local Food And Beverage Taxes
            • Chapter 28 Hendricks County Admissions Tax
            • Chapter 29 Innkeeper's Tax Administration
            • Chapter 31 Capital Improvement Board Revenue Replacement Supplemental Tax
            • Chapter 32 Jackson County Innkeeper's Tax
            • Chapter 33 Allen County Supplemental Food And Beverage Tax
            • Chapter 34 Entertainment Facility Admissions Tax
            • Chapter 35 Stadium And Convention Building Food And Beverage Tax Funding
            • Chapter 36 Lake County And Porter County Food And Beverage Tax
            • Chapter 37 Hendricks County Innkeeper's Tax
            • Chapter 38 Food And Beverage Taxes In Wayne County
            • Chapter 39 County Option Dog Tax
            • Chapter 40 Steuben County Food and Beverage Tax
            • Chapter 41 Monroe County Food and Beverage Tax
            • Chapter 42 Youth Sports Complex Admissions Tax
            • Chapter 43 Cloverdale Food and Beverage Tax
            • Chapter 44 Town of Fishers Food and Beverage Tax
        • Title 7.1 ALCOHOL AND TOBACCO
          • Article 4 REVENUE AND TAXES
            • Chapter 2 Beer Excise Tax
            • Chapter 7 Liquor Excise Tax
            • Chapter 5 Malt Excise Tax
        • Title 8 UTILITIES AND TRANSPORTATION
          • Article 15 TOLL ROADS
            • Chapter 3 Tollways
          • Article 15.5 PUBLIC-PRIVATE AGREEMENTS FOR TOLL ROAD PROJECTS
            • Chapter 8 Taxation Of Operators
        • Title 12 HUMAN SERVICES
          • Article 16 PAYMENT FOR HEALTH SERVICES OTHER THAN MEDICAID
            • Chapter 14 Hospital Care For The Indigent; Property Tax Levy And Funds
        • Title 13 ENVIRONMENTAL LAW
          • Article 20 SOLID WASTE MANAGEMENT
            • Chapter 22 State Solid Waste Management Fees; State Solid Waste Management Fund
        • Title 20 EDUCATION
          • Article 40 GOVERNMENT FUNDS AND ACCOUNTS
            • Chapter 8 Capital Projects Fund
        • Title 22 LABOR AND SAFETY
          • Article 11 BUILDING AND SAFETY REGULATIONS
            • Chapter 14 Regulation Of Fireworks By Fire Marshal
          • Article 12 FIRE SAFETY, BUILDING, AND EQUIPMENT LAWS: GENERAL ADMINISTRATION
            • Chapter 1 Definitions
        • Title 26 COMMERCIAL LAW
          • Article 2 COMMERCIAL TRANSACTIONS
            • Chapter 8 Uniform Electronic Transactions Act
        • Title 33 COURTS AND COURT OFFICERS
          • Article 3 COURTS OF APPELLATE JURISDICTION
            • Chapter 5 Tax Court
          • Article 26 TAX COURT
            • Chapter 1 Establishment Of The Indiana Tax Court
            • Chapter 2 Tax Court Judge
            • Chapter 3 Jurisdiction And Venue
            • Chapter 4 Offices And Personnel
            • Chapter 5 Small Claims Docket
            • Chapter 6 Appellate Review; Rules And Procedures
            • Chapter 7 Representation By Attorney General
            • Chapter 8 Order To Produce Information
            • Chapter 9 Fees
        • Title 36 LOCAL GOVERNMENT
          • Article 8 PUBLIC SAFETY
            • Chapter 16 (Repealed eff. 7-1-2012.) Emergency Telephone System Fee
            • Chapter 16.5 (Repealed eff. 7-1-2012.) Enhanced Wireless Emergency Telephone Service
      • 2006
        • L. 2006, P.L. 111
      • 2007
        • (L. 2007, P.L. 145)
        • (L. 2007, P.L. 211)
      • 2008
        • (L. 2008, P.L. 146)
      • 2011
        • L. 2011, P.L. 229
    • Regulations
      • Ind. Admin. Code
        • Title 45 DEPARTMENT OF STATE REVENUE
          • Article 2.2 SALES AND USE TAX
            • Rule 1 Definitions
            • Rule 2 State Gross Retail Tax
            • Rule 3 Use Tax
            • Rule 4 Retail Transactions Of Retail Merchant
            • Rule 5 Exempt Transactions Of A Retail Merchant
            • Rule 6 Returns, Remittances And Refunds
            • Rule 7 Collection And Remittance Of State Gross Retail Tax On Motor Fuel
            • Rule 8 Registration
            • Rule 9 Enforcement And Penalties
            • Rule 10 Miscellaneous
          • Article 5 INTANGIBLES TAX
          • Article 7 ALCOHOLIC BEVERAGE TAX
            • Rule 1 Penalty For Late Remittance
            • Rule 2 Confidential Disclosure
            • Rule 3 Beer Excise Tax Refund
          • Article 10 SPECIAL FUEL TAX
            • Rule 4 Licenses
          • Article 15 TAX ADMINISTRATION; GENERAL PROVISIONS
            • Rule 1 Definitions; Applicability
            • Rule 2 Department Organization
            • Rule 3 Duties; Powers; Responsibilities
            • Rule 4 Division Of Audit
            • Rule 5 Assessment
            • Rule 6 Filing And Due Dates
            • Rule 7 Confidentiality
            • Rule 8 Collection
            • Rule 9 Refunds
            • Rule 10 Set Off Of Refunds
            • Rule 11 Penalties And Interest
          • Article 16 MOTOR CARRIERS
            • Rule 3 Motor Carrier Freight Tariffs And Classifications
          • Article 19 CONTROLLED SUBSTANCE EXCISE TAX
            • Rule 1 Penalties
        • Title 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE
          • Article 1 GENERAL PROVISIONS
            • Rule 1 Miscellaneous Property Tax, Budget And Bonding Requirements
          • Article 10 ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION
            • Rule 2 Designation Procedures
          • Article 15 ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES
            • Rule 1 Definitions
            • Rule 3 Assessor-Appraisers Certification
            • Rule 4 Professional Appraisers
            • Rule 5 Tax Representatives
          • Article 17 (REPEALED EFF. 2-12-09.) PROCEDURAL RULES
            • Rule 1 Purpose And Applicability
            • Rule 2 Definitions
            • Rule 3 Computation Of Time And Service
            • Rule 4 Filing Appeal Petitions And Petitions For Rehearing
            • Rule 5 Compliant Appeal Petitions And Scope Of Review
            • Rule 6 Hearing Procedures
            • Rule 7 Evidentiary Procedures
            • Rule 8 Prehearing And Posthearing Activities
            • Rule 9 Orders And Determinations
            • Rule 10 Sanctions
            • Rule 11 Miscellaneous Provisions
        • Title 52 INDIANA BOARD OF TAX REVIEW
          • Article 1 TAX REPRESENTATIVES
            • Rule 1 Definitions
            • Rule 2 Tax Representatives
    • Index
      • Sales--Use
      • General Administrative
  • Iowa
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Iowa
        • Article I BILL OF RIGHTS
        • Article III LEGISLATIVE DEPARTMENT
        • Article V JUDICIAL DEPARTMENT
        • Article VII STATE DEBTS
        • Article VIII CORPORATIONS
        • Article XI MISCELLANEOUS
      • Iowa Code
        • Title I STATE SOVEREIGNTY AND MANAGEMENT
          • Subtitle 2 LEGISLATIVE BRANCH
            • Chapter 3 Statutes and Related Matters
            • Chapter 4 Construction of Statutes
          • Subtitle 4 EXECUTIVE BRANCH
            • Chapter 8G Taxpayer Transparency Act
          • Subtitle 5 ECONOMIC DEVELOPMENT
            • Chapter 15 Economic Development Authority
              • Subchapter I Department — Organization
              • Subchapter II Activities
                • Part 13 High Quality Jobs Program
                • Part 20
            • Chapter 15A Use of Public Funds to Aid Economic Development
              • Quality Jobs Enterprise Zone
            • Chapter 15E Development Activities
              • Division XVII Iowa Capital Investment Board
              • Division XVIII Enterprise Zones
            • Chapter 15I (Repealed eff. 7-1-08.) Wage-Benefits Tax Credit
          • Subtitle 6 ADMINISTRATIVE PROCEDURE
            • Chapter 17A Iowa Administrative Procedure Act
          • Subtitle 9 RESTRAINTS ON GOVERNMENT
            • Chapter 24 Local Budgets
          • Subtitle 10 JOINT GOVERNMENTAL ACTIVITY
            • Chapter 28A Quad Cities Interstate Metropolitan Authority Compact
              • Division II Quad Cities Interstate Metropolitan Authority
            • Chapter 28J Port Authorities
        • Title III PUBLIC SERVICES AND REGULATION
          • Subtitle 4 GAMBLING
            • Chapter 99G Iowa Lottery Authority
        • Title VII EDUCATION AND CULTURAL AFFAIRS
          • Subtitle 4 REGENTS INSTITUTIONS
            • Chapter 262 Board of Regents
              • Computer Sales
          • Subtitle 5 EDUCATIONAL DEVELOPMENT AND PROFESSIONAL REGULATION
            • Chapter 272 Educational Examiners Board
          • Subtitle 6 SCHOOL DISTRICTS
            • Chapter 298 School Taxes and Bonds
        • Title VIII TRANSPORTATION
          • Subtitle 2 VEHICLES
            • Chapter 321 Motor Vehicles and the Law of the Road
              • Registration, Certificate of Title, and Proof Of Security Against Financial Liability
        • Title IX LOCAL GOVERNMENT
          • Subtitle 1 COUNTIES
            • Chapter 331 County Home Rule Implementation
              • Division V County Officers
                • Part 2 County Treasurer
          • Subtitle 2 SPECIAL DISTRICTS
            • Chapter 357A Rural Water Districts
        • Title X FINANCIAL RESOURCES
          • Subtitle 1 REVENUES AND FINANCIAL MANAGEMENT
            • Chapter 421 Department of Revenue and Finance
            • Chapter 421A Disclosure of Information in Preparation of Tax Returns
            • Chapter 421B Cigarette Sales
            • Chapter 421C State Debt Collections
            • Chapter 422 Income, Sales, Services, and Franchise Taxes
              • Division IV Retail Sales Tax
              • Division VI Administration
            • Chapter 422A Hotel and Motel Tax
            • Chapter 422B Local Option Taxes
            • Chapter 422C Automobile Rental Excise Tax
            • Chapter 422E School Infrastructure Funding
            • Chapter 423 Sales and Use Taxes
              • Subchapter I Definitions
              • Subchapter II Sales Tax
              • Subchapter III Use Tax
              • Subchapter IV Uniform Sales and Use Tax Administration Act
              • Subchapter V Sales and Use Tax Act — Administration — Retailers Not Registered Under Agreement — Consumers Obligated To Pay Use Tax Directly
              • Subchapter VI Sales and Use Tax Act — Administration — Retailers Registered Voluntarily Under Agreement
            • Chapter 423A Hotel and Motel Tax
            • Chapter 423B Local Option Taxes
            • Chapter 423C Automobile Rental Excise Tax
            • Chapter 423D Equipment Tax
            • Chapter 423E School Infrastructure Funding Formula
            • Chapter 423F Statewide School Infrastructure Funding
          • Subtitle 2 PROPERTY TAXES
            • Chapter 432 Insurance Companies Tax
            • Chapter 441 Assessment and Valuation of Property
              • Duties
          • Subtitle 4 EXCISE TAXES
            • Chapter 453A Cigarette and Tobacco Taxes
              • Division I Cigarettes
              • Division II Cigars and Other Tobaccos
        • Title XI NATURAL RESOURCES
          • Subtitle 5 PUBLIC UTILITIES
            • Chapter 476D (Repealed 12-31-09) Soy-Based Transformer Fluid Tax Credit
        • Title XII BUSINESS ENTITIES
          • Subtitle 2 BUSINESS AND PROFESSIONAL CORPORATIONS AND COMPANIES
            • Chapter 489 Revised Uniform Limited Liability Company Act
              • Article 3 Relations of Members and Managers to Persons Dealing with Limited Liability Company
        • Title XIII COMMERCE
          • Subtitle 3 MONEY AND CREDIT
            • Chapter 537 Consumer Credit Code
              • Article 3 Regulation of Agreements and Practices
                • Part 6 Consumer Rental Purchase Agreements
          • Subtitle 5 REGULATION OF COMMERCIAL ENTERPRISES
            • Chapter 554D Uniform Electronic Transactions Act
              • Subchapter 1 Uniform Electronic Transactions Act
        • Title XIV PROPERTY
          • Subtitle 4 LEGALIZING ACTS
            • Chapter 589 Real Property
        • Title XV JUDICIAL BRANCH AND JUDICIAL PROCEDURES
          • Subtitle 2 COURTS
            • Chapter 602 Judicial Branch
              • Article 6 District Court
                • Part 7 Special Provisions
          • Subtitle 3 CIVIL PROCEDURE
            • Chapter 614 Judicial Branch and Judicial Procedures
              • General Provisions
            • Chapter 622 Evidence
              • General Principles
              • Documents Filed with State or Divisions
            • Chapter 626 Execution
      • L. 2007
        • (L. 2007, c. 177)
      • L. 2009
        • (L. 2009, c. 1)
    • Regulations
      • Iowa Admin. Code
        • Agency 199 UTILITIES DIVISION
          • Chapter 15 UTILITIES AND TRANSPORTATION DIVISIONS
            • Chapter 15 Cogeneration And Small Power Production
        • Agency 261 ECONOMIC DEVELOPMENT, IOWA DEPARTMENT OF
          • Part III COMMUNITY DEVELOPMENT DIVISION
            • Chapter 47 ENDOW IOWA TAX CREDITS
          • Part IV BUSINESS DEVELOPMENT DIVISION
            • Chapter 58 New Jobs And Income Program
            • Chapter 59 Enterprise Zone (Ez) Program
            • Chapter 64 New Capital Investment Program
            • Chapter 66 Assistive Device Tax Credit
        • Agency 701 REVENUE AND FINANCE DEPARTMENT
          • Chapter 1 STATE BOARD OF TAX REVIEW—ADMINISTRATION
          • Chapter 2 CONDUCT OF APPEALS, RULES OF PRACTICE AND PROCEDURE
          • Chapter 3 VOLUNTARY DISCLOSURE PROGRAM
          • Chapter 4 MULTILEVEL MARKETER AGREEMENTS
          • Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES
          • Title I ADMINISTRATION
            • Chapter 6 Organization, Public Inspection
            • Chapter 7 Practice and Procedure Before the Department of Revenue
            • Chapter 8 Forms And Communications
            • Chapter 9 Filing And Extension Of Tax Liens And Charging Off Uncollectible Tax Accounts
            • Chapter 10 Interest, Penalty, Exceptions To Penalty, And Jeopardy Assessments
          • Title II EXCISE
            • Chapter 11 Administration
            • Chapter 12 Filing Returns, Payment Of Tax, Penalty And Interest
            • Chapter 13 Permits
            • Chapter 14 Computation Of Tax
            • Chapter 15 Determination Of A Sale And Sale Price
            • Chapter 16 Taxable Sales
            • Chapter 17 Exempt Sales
            • Chapter 18 Taxable And Exempt Sales Determined By Method Of Transaction Or Usage
            • Chapter 19 Sales And Use Tax On Construction Activities
            • Chapter 20 Foods For Human Consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic Or Orthopedic Devices
          • Title III SALES TAX ON SERVICES
            • Chapter 26 Sales And Use Tax On Services
            • Chapter 27 Automobile Rental Excise Tax
          • Title IV USE
            • Chapter 28 Definitions
            • Chapter 29 Certificates
            • Chapter 30 Filing Returns, Payment Of Tax, Penalty And Interest
            • Chapter 31 Receipts Subject To Use Tax
            • Chapter 32 Receipts Exempt From Use Tax
            • Chapter 33 Receipts Subject To Use Tax Depending On Method Of Transaction
            • Chapter 34 Vehicles Subject To Registration
          • Title X CIGARETTES AND TOBACCO
            • Chapter 83 Tobacco Tax
          • Title XI INHERITANCE, ESTATE, GENERATION SKIPPING, AND FIDUCIARY INCOME TAX
            • Chapter 88 Generation Skipping Transefer Tax.
            • Chapter 89 Fiduciary Income Tax
          • Title XII MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX
            • Chapter 91 Administration Of Marijuana And Controlled Substances Stamp Tax
          • Title XIV HOTEL AND MOTEL TAX
            • Chapter 103 State-Imposed And Locally Imposed Hotel And Motel Taxes—Administration
            • Chapter 104 Hotel And Motel — Filing Returns, Payment Of Tax, Penalty, And Interest
            • Chapter 105 Locally Imposed Hotel And Motel Tax
          • Title XV LOCAL OPTION SALES AND SERVICE TAX
            • Chapter 107 Local Option Sales And Service Tax
            • Chapter 108 Local Option School Infrastructure Sales And Service Tax
            • Chapter 109 New School Infrastructure Local Option Sales And Services Tax—Effective On Or After April 1, 2003, Through Fiscal Years Ending December 31, 2022
          • Title XVI REASSESSMENT EXPENSE FUND
            • Chapter 120 Reassessment Expense Fund
          • Title XVII ASSESSOR CONTINUING EDUCATION
            • Chapter 123 Certification
            • Chapter 124 Courses
          • Title XVIII DEBT COLLECTION
            • Chapter 150 Federal Offset For Iowa Income Tax Obligations
            • Chapter 151 Collection Of Debts Owed The State Of Iowa Or A State Agency
            • Chapter 152 Debt Collection And Selling Of Property To Collect Delinquent Debts
            • Chapter 153 License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency
            • Chapter 154 Challenges To Administrative Levies And Publication Of Names Of Debtors
          • Title XIX STREAMLINED SALES AND USE TAX RULES
            • Chapter 211 Definitions
            • Chapter 212 Elements Included In And Excluded From A Taxable Sale And Sales Price.
            • Chapter 213 Miscellaneous Taxable Sales.
            • Chapter 214 Miscellaneous Nontaxable Transactions.
            • Chapter 219 Sales And Use Tax On Construction Activities
            • Chapter 223 Sourcing of Taxable Services
            • Chapter 224 Telecommunication Services
            • Chapter 225 Resale And Processing Exemptions Primarily Of Benefit To Retailers.
            • Chapter 226 Agricultural Rules
            • Chapter 230 Exemptions Primarily Benefiting Manufacturers And Other Persons Engaged In Processing.
            • Chapter 231 Exemptions Primarily Of Benefit To Consumers
            • Chapter 235 Rebate Of Iowa Sales Tax Paid
            • Chapter 239 Local Option Sales Tax Urban Renewal Projects
            • Chapter 240 Rules Necessary To Implement The Streamlined Sales And Use Tax Agreement
            • Chapter 241 Excise Taxes Not Governed By The Streamlined Sales And Use Tax Agreement
    • Index
      • Sales--Use
      • General Administrative
  • Kansas
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATE AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATE AND PERMITS
        • BASIS OF TAX
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Kan. Constitution
        • Article 1 EXECUTIVE
        • Article 2 LEGISLATIVE
        • Article 6 EDUCATION
        • Article 7 PUBLIC INSTITUTIONS AND WELFARE
        • Article 11 FINANCE AND TAXATION
        • Article 12 CORPORATIONS
      • Kan. Stat. Ann.
        • Chapter 12 CITIES AND MUNICIPALITIES
          • Article 1 GENERAL PROVISIONS
          • Article 6A GENERAL IMPROVEMENT AND ASSESSMENT LAW
          • Article 16 MISCELLANEOUS PROVISIONS
          • Article 17 BUILDINGS, STRUCTURES AND GROUNDS
          • Article 25 COMPACTS BETWEEN MISSOURI AND KANSAS
          • Article 53 EMERGENCY TELEPHONE SERVICES
            • Land-Line Service
            • Voice Over Internet Protocol
        • Chapter 16 CONTRACTS AND PROMISES
          • Article 2 INTEREST AND CHARGES
        • Chapter 19 COUNTIES AND COUNTY OFFICERS
          • Article 1 GENERAL PROVISIONS
          • Article 28 PARKS, MUSEUMS, LAKES AND RECREATIONAL GROUNDS
            • Sports Authority In Urban Area Counties
          • Article 50 JOHNSON COUNTY EDUCATION RESEARCH TRIANGLE AUTHORITY
        • Chapter 20 COURTS
          • Article 1 SUPREME COURT
          • Article 3 DISTRICT COURTS
            • General Provisions
          • Article 30 COURT OF APPEALS
        • Chapter 21 CRIMES AND PUNISHMENTS
          • Article 61 CRIMES INVOLVING VIOLATIONS OF PERSONAL RIGHTS
        • Chapter 28 FEES AND SALARIES
          • Article 1 FEES IN ALL COUNTIES AND SALARIES IN CERTAIN COUNTIES
        • Chapter 45 PUBLIC RECORDS, DOCUMENTS AND INFORMATION
          • Article 3 LEGISLATIVE DOCUMENTS
        • Chapter 46 LEGISLATURE
          • Article 1 GENERAL PROVISIONS
            • Miscellaneous Provisions
        • Chapter 48 MILITIA, DEFENSE AND PUBLIC SAFETY
          • Article 2 KANSAS ARMY AND AIR NATIONAL GUARD
        • Chapter 58 PERSONAL AND REAL PROPERTY
          • Article 42 MANUFACTURED HOUSING
        • Chapter 60 PROCEDURE, CIVIL
          • Article 2 RULES OF CIVIL PROCEDURE
          • Article 3 PROCESS
          • Article 9 INJUNCTION
          • Article 21 APPEALS
        • Chapter 66 PUBLIC UTILITIES
          • Article 20 TELECOMMUNICATIONS
        • Chapter 72 SCHOOLS
          • Article 74 HIGHER EDUCATION STUDENT LOAN GUARANTEES
            • Programs Administered By Private Nonprofit Corporations
        • Chapter 74 STATE BOARDS, COMMISSIONS AND AUTHORITIES
          • Article 24 BOARD OF TAX APPEALS; MISCELLANEOUS TAXATION PROVISIONS
          • Article 50 DEPARTMENT OF COMMERCE
            • Kansas Enterprise Zone Act
            • Tax Incentives For High Performance Firms
            • Professional Regulated Sports
            • Individual Development Account Program
          • Article 52 CREATIVE ARTS INDUSTRIES COMMISSION
          • Article 58 BOARD OF EXAMINERS IN FITTING AND DISPENSING OF HEARING INSTRUMENTS
          • Article 81 KANSAS TECHNOLOGY ENTERPRISE CORPORATION
          • Article 87 STATE LOTTERY
            • Kansas Lottery Act
          • Article 89 DEVELOPMENT FINANCE AUTHORITY
        • Chapter 75 STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES
          • Article 4 SECRETARY OF STATE
          • Article 7 ATTORNEY GENERAL
          • Article 11 MUNICIPAL ACCOUNTING BOARD
          • Article 37 DEPARTMENT OF ADMINISTRATION
            • Rules And Regulations; General Functions
          • Article 42 STATE MONEYS
          • Article 51 DEPARTMENT OF REVENUE
            • Department Of Revenue; Secretary
            • Division Of Taxation; Director
            • Division Of Property Valuation; Director
            • Division Of Vehicles; Director
            • Motor Vehicle Reciprocity Commission
            • Division Of Alcoholic Beverage Control; Director; Board
            • Miscellaneous
            • Collection Of Delinquent Taxes
            • Division Of Collections; Director
          • Article 62 SETOFF AGAINST DEBTORS OF THE STATE, MUNICIPALITIES AND CERTAIN FOREIGN STATES
        • Chapter 77 STATUTES; ADMINISTRATIVE RULES AND REGULATIONS AND PROCEDURE
          • Article 2 STATUTORY CONSTRUCTION
          • Article 4 RULES AND REGULATIONS
          • Article 5 ADMINISTRATIVE PROCEDURE ACT
            • General Provisions
            • Formal Hearings
        • Chapter 79 TAXATION
          • Article 10 MERCHANTS, MANUFACTURERS, MOTOR VEHICLE DEALERS AND CERTAIN CONTRACTORS
            • Contractors
          • Article 20 COLLECTION AND CANCELLATION OF TAXES
          • Article 29 MISCELLANEOUS PROVISIONS
            • Budgets Of Taxing Subdivisions
          • Article 32 INCOME TAX ACT
            • Administration
            • Miscellaneous Provisions
          • Article 33 CIGARETTES AND TOBACCO PRODUCTS
            • Cigarettes
            • Tobacco Products
          • Article 36 KANSAS RETAILERS' SALES TAX
          • Article 37 KANSAS COMPENSATING TAX
          • Article 41a LIQUOR DRINK TAX
          • Article 43 INTERSTATE TAX COMPACTS
          • Article 46 PRIVATE FOUNDATIONS CORPORATIONS
            • Corporations
            • Trusts
          • Article 47 BINGO
          • Article 48 STATE GAMING REVENUES
          • Article 51 MOTOR VEHICLES
          • Article 53 TRANSIENT GUEST TAX
        • Chapter 82a WATERS AND WATERCOURIES
          • Article 9 STATE WATER RESOURCE PLANNING WATER PROTECTION FEE
          • Article 21 CLEAN DRINKING WATER FEE
          • Article 22 HORSETHIEF RESERVOIR BENEFIT DISTRICT ACT
      • L. 2010
        • L. 2010, c. 165
      • L. 2013
        • L. 2013, SB83
        • L. 2013, HB2253
    • Regulations
      • Kan. Admin. Regs.
        • Agency 1 KANSAS DEPARTMENT OF ADMINISTRATION ARTICLE
          • Article 9 HOURS; LEAVES; EMPLOYEE-MANAGEMENT RELATIONS
        • Agency 92 KANSAS DEPARTMENT OF REVENUE
          • Article 12 INCOME TAX
          • Article 15 NONRESIDENT CONTRACTORS
          • Article 19 KANSAS RETAILERS' SALES TAX
          • Article 20 COMPENSATING TAX
          • Article 21 LOCAL RETAILERS' SALES TAX
          • Article 23 BINGO
          • Article 25 TRANSIENT GUEST TAX
          • Article 51 TITLES AND REGISTRATION
        • Agency 93 KANSAS DEPARTMENT OF REVENUE—DIVISION OF PROPERTY VALUATION
          • Article 1 HEARINGS BY DIRECTOR
        • Agency 94 COURT OF TAX APPEALS
          • Article 5 PROCEEDINGS BEFORE THE COURT
        • Agency 110 KANSAS DEPARTMENT OF COMMERCE AND HOUSING
          • Article 5 KANSAS ENTERPRISE ZONE ACT
    • Index
      • Sales--Use
      • General Administrative
  • Kentucky
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—ENABLING PROVISIONS
        • LOCAL JOB DEVELOPMENT ASSESSMENT FEES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—ENABLING PROVISIONS
    • Statutes
      • Ky. Constitution
        • KENTUCKY CONSTITUTION
      • Ky. Rev. Stat. Ann.
        • Title III EXECUTIVE BRANCH
          • Chapter 12 ADMINISTRATIVE ORGANIZATION
          • Chapter 13A ADMINISTRATIVE REGULATIONS
          • Chapter 13B ADMINISTRATIVE HEARINGS
          • Chapter 14 DEPARTMENT OF STATE
          • Chapter 15 DEPARTMENT OF LAW
        • Title IV JUDICIAL BRANCH
          • Chapter 23A CIRCUIT COURT
        • Title V MILITARY AFFAIRS
          • Chapter 39F Local Rescue Programs; State and Local Search and Rescue Programs
        • Title VI FINANCIAL ADMINISTRATION
          • Chapter 41 DEPARTMENT OF THE TREASURY
          • Chapter 44 CLAIMS UPON THE TREASURY
          • Chapter 45 BUDGET AND FINANCIAL ADMINISTRATION
            • Collection of Debts Owed the Commonwealth
          • Chapter 45A KENTUCKY MODEL PROCUREMENT CODE
            • Kentucky Model Procurement Code
            • Miscellaneous Procurement Provisions
          • Chapter 46 REPORT AND ACCOUNTING OF STATE FUNDS BY LOCAL OFFICERS
        • Title VIII OFFICES AND OFFICERS
          • Chapter 64 FEES AND COMPENSATION OF PUBLIC OFFICERS AND EMPLOYEES
            • Fees and Compensation
            • Accounts and Accounting
        • Title IX COUNTIES, CITIES, AND OTHER LOCAL UNITS
          • Chapter 65 GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS
            • Miscellaneous General Provisions
            • Tax Increment Financing in Counties Containing a City of the First Class
            • Riverport Authority
            • Emergency Services Boards
            • Incremental Financing for Economic Development
            • Governmental Leasing Act
          • Chapter 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)
            • Fiscal Courts
            • Taxation of Business
          • Chapter 68 COUNTY FINANCE AND COUNTY TREASURER—LICENSE TAXES
          • Chapter 82 GENERAL PROVISIONS APPLICABLE TO CITIES
          • Chapter 91 FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS—TAXATION
          • Chapter 91A FINANCE AND REVENUE OF CITIES
            • Financial Administration
            • Tourist and Convention Commissions
            • Restaurant Tax
          • Chapter 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS
          • Chapter 97 PARKS, PLAYGROUNDS AND RECREATION
        • Title XI REVENUE AND TAXATION
          • Chapter 131 REVENUE CABINET
            • Kentucky Taxpayers' Bill of Rights
            • General Provisions
            • Kentucky Board of Tax Appeals
            • Tax Amnesty Program
            • Procedure When Tax Not Paid
            • Tobacco Master Settlement Agreement Complementary Act
            • Identifying Delinquent Taxpayers
            • Financial Institution Data Match System
            • Penalties
          • Chapter 132 LEVY AND ASSESSMENT OF PROPERTY TAXES
          • Chapter 134 PAYMENT, COLLECTION, AND REFUND OF TAXES
          • Chapter 135 COLLECTION OF PUBLIC CLAIMS BY ACTION
            • Penalties
          • Chapter 136 CORPORATION AND UTILITY TAXES
            • Multichannel Video Programming and Communications Services Tax
          • Chapter 138 EXCISE TAXES
            • Gasoline and Special Fuels Tax
            • Motor Vehicle Usage
            • Race Track Admissions
            • Payment Under Protest
            • Pari-Mutuel Betting
            • Marijuana and Controlled Substances
          • Chapter 139 SALES AND USE TAXES
            • Definitions and General Provisions
            • Sales Tax
            • Use Tax
            • Exemptions
            • Motion Picture Production Company Refundable Credits
            • Administration
            • Uniform Sales and Use Tax Administration Act
            • Penalties
          • Chapter 141 INCOME TAXES
          • Chapter 142 MISCELLANEOUS TAXES
          • Chapter 143 COAL TAX
          • Chapter 144 TAX INCENTIVES FOR ECONOMIC DEVELOPMENT
        • Title XII CONSERVATION AND STATE DEVELOPMENT
          • Chapter 148 PARKS AND TOURISM
            • Financing of Tourism Development
          • Chapter 151 GEOLOGY AND WATER RESOURCES
            • Kentucky River Authority
          • Chapter 153 THE ARTS; STATE ZOO
            • Kentucky Center for the Arts
          • Chapter 154 DEVELOPMENT
            • Subchapter 1 Generalities
            • Subchapter 12 Cabinet for Economic Development
              • Organization
            • Subchapter 20 Financing of Development Generally
              • Kentucky Economic Development Finance Authority
              • Kentucky Enterprise Initiative Act
              • Commonwealth Venture Fund
            • Subchapter 22 Financing of Rural Economic Development
            • Subchapter 23 Economic Development Projects in Qualified Zones
            • Subchapter 24 Financing of Jobs Development
            • Subchapter 25 Economic Development Incentive Program for Companies Located Within Jurisdiction of Consolidated Local Government Containing City of the First Class
            • Subchapter 26 Financing of Existing Industry Development
            • Subchapter 27 Incentives for Energy Independence Act
            • Subchapter 28 Financing of New Industry Development
            • Subchapter 29 Financing of Tourism Development
            • Subchapter 30 Tax Increment Financing
            • Subchapter 31 The Kentucky Investment Act
            • Subchapter 35 Applied and Basic Research Development
            • Subchapter 45 Enterprise Zone Development
            • Subchapter 47 Forest Resources Development
              • Kentucky Wood Products Competitiveness Corporation
            • Subchapter 85 West Kentucky Development
        • Title XIII EDUCATION
          • Chapter 160 SCHOOL DISTRICTS
        • Title XV ROADS, WATERWAYS, AND AVIATION
          • Chapter 176 DEPARTMENT OF HIGHWAYS
        • Title XVI MOTOR VEHICLES
          • Chapter 186 LICENSING OF MOTOR VEHICLES, OPERATORS AND TRAILERS
          • Chapter 189 TRAFFIC REGULATIONS; VEHICLE EQUIPMENT AND STORAGE
        • Title XVIII PUBLIC HEALTH
          • Chapter 224 ENVIRONMENTAL PROTECTION
            • Subchapter 50 Other Specific Types of Waste
              • Tires
        • Title XIX PUBLIC SAFETY AND MORALS
          • Chapter 229 BOXING AND WRESTLING
          • Chapter 234 LIQUEFIED PETROLEUM GAS AND OTHER FLAMMABLE LIQUIDS
        • Title XXXV DOMESTIC RELATIONS
          • Chapter 403 DISSOLUTION OF MARRIAGE; CHILD CUSTODY
        • Title XXXVI STATUTORY ACTIONS AND LIMITATIONS
          • Chapter 413 LIMITATION OF ACTIONS
        • Title XXXVIII WITNESSES, EVIDENCE, NOTARIES, COMMISSIONERS OF FOREIGN DEEDS, AND LEGAL NOTICES
          • Chapter 424 LEGAL NOTICES
            • General Provisions
        • Title XLI LAWS
          • Chapter 446 CONSTRUCTION OF STATUTES
      • Louisville License Tax
        • Title XI BUSINESS REGULATIONS
          • Chapter 110 OCCUPATIONAL LICENSE TAX
      • Lexington-Fayette Urban Cty. Govt. License ''Income'' Ordinance
        • Chapter 13 LICENSES AND REGULATIONS
          • Article 1 IN GENERAL
      • L. 2006
        • (L. 2006, c. 252, Part 1 )
      • L. 2010
        • (L. 2010, 1st Ex. Sess., c. 2)
      • L. 2013
        • (L. 2013, c. 40)
    • Regulations
      • Ky. Admin. Regs.
        • Title 103 REVENUE CABINET
          • Chapter 1 GENERAL ADMINISTRATION
          • Chapter 3 FORMS MANUAL
          • Chapter 25 SALES AND USE TAX: REGISTRATION AND COLLECTION
          • Chapter 26 SALES AND USE TAX; SERVICE AND PROFESSIONAL OCCUPATIONS
          • Chapter 27 SALES AND USE TAX; MISCELLANEOUS RETAILER OCCUPATIONS
          • Chapter 28 SALES AND USE TAX: MISCELLANEOUS RETAIL TRANSACTIONS
          • Chapter 30 SALES AND USE TAX; GENERAL EXEMPTIONS
          • Chapter 31 SALES AND USE TAX; ADMINISTRATION AND ACCOUNTING
          • Chapter 44 SELECTIVE EXCISE TAX: MOTOR VEHICLE USAGE.
          • Chapter 45 SELECTIVE EXCISE TAX - MISCELLANEOUS.
        • Title 200 FINANCE AND ADMINISTRATION CABINET
          • Chapter 5 PURCHASING
        • Title 306 CABINET FOR ECONOMIC DEVELOPMENT
          • Chapter 1 ECONOMIC DEVELOPMENT
        • Title 307 ECONOMIC DEVELOPMENT CABINET
          • Chapter 1 KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY
          • Chapter 4 KEDFA
        • Title 802 PUBLIC PROTECTION AND REGULATION CABINET— KENTUCKY BOARD OF TAX APPEALS
          • Chapter 1 TAX APPEALS
        • Title 806 PUBLIC PROTECTION CABINET OFFICE OF INSURANCE
          • Chapter 2 ADMINISTRATION
      • Louisville License Tax Regulations
        • SECTION 1 — GENERAL PROVISIONS
        • SECTION 2 — OCCUPATIONAL LICENSE FEE ON WAGES
        • SECTION 3 — OCCUPATIONAL LICENSE FEE ON NET PROFITS
        • SECTION 4 — SPECIFIC CLASSES OF PERSONS
        • SECTION 5 — MISCELLANEOUS SPECIAL LICENSE FEES; REGULATORY PERMIT FEES
        • SECTION 6 — PROCEDURE AND ADMINISTRATION
      • Lexington-Fayette Urban County Government License ''Income'' Tax Regulations
        • LICENSE FEE REGULATIONS OF THE LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT (THIRD EDITION)
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Louisiana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • NEW ORLEANS SALES AND USE TAXES
        • NEW ORLEANS HOTEL OCCUPANCY PRIVILEGE TAX
        • NEW ORLEANS AMUSEMENT TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND PARISH TAXES—ENABLING ACTS
        • NEW ORLEANS BUSINESS AND OCCUPATION TAX
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • NEW ORLEANS SALES AND USE TAXES
        • NEW ORLEANS AMUSEMENT TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL CITY AND PARISH TAXES—ENABLING ACTS
    • Statutes
      • 1974 La. Constitution
        • Article III LEGISLATIVE BRANCH
        • Article V JUDICIAL BRANCH
        • Article VI LOCAL GOVERNMENT
        • Article VII REVENUE AND FINANCE
        • Article VIII EDUCATION
        • Article X REVENUE AND TAXATION
        • Article XII GENERAL PROVISIONS
        • Article XIII CONSTITUTIONAL REVISION
        • Article XIV TRANSITIONAL PROVISIONS
      • La. Rev. Stat. Ann.
        • Title 4 AMUSEMENTS AND SPORTS
          • Chapter 4 RACING
            • Part I Horse Racing
            • Part II Offtrack Wagering
        • Title 9 CIVIL CODE ANCILLARIES
          • III OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS
            • Code Title XII Of Loan
              • Chapter 1 Interest
                • Part I General
        • Title 12 CORPORATIONS AND ASSOCIATIONS
          • Chapter 3 FOREIGN CORPORATION LAW
          • Chapter 4 SPECIAL CORPORATIONS
            • Part V Cooperative Housing Corporations
          • Chapter 10 INDUSTRIAL OR ECONOMIC DEVELOPMENT CORPORATIONS
        • Title 13 COURTS AND JUDICIAL PROCEDURE
          • Chapter 4 DISTRICT COURTS — ORLEANS PARISH EXCEPTED
            • Part IV Clerks
              • Subpart C Fees
          • Chapter 23 JUDGMENTS
            • Part I General Provisions
          • Chapter 32 PARTICULAR CLASSES OF ACTIONS AND CASES
            • Part XII State, Actions by, or on Behalf of
          • Chapter 38 LAW ENFORCEMENT DISTRICTS
        • Title 14 CRIMINAL LAW
          • Chapter 1 CRIMINAL CODE
            • Part V Offenses Affecting The Public Morals
              • Subpart B Offenses Affecting General Morality
                • 4. Unlawful Sale, Purchase, and Possession of Alcoholic Beverages
        • Title 17 EDUCATION
          • Chapter 1 GENERAL SCHOOL LAW
            • Part III Public Schools and School Children
              • Subpart C School Attendance
          • Chapter 26 COLLEGES AND UNIVERSITIES
            • Part IX Miscellaneous Provisions
        • Title 27 GAMING CONTROL ACT
          • Chapter 4 THE LOUISIANA RIVERBOAT ECONOMIC DEVELOPMENT AND GAMING CONTROL ACT
            • Part X Fees
          • Chapter 7 PARI-MUTUEL LIVE RACING FACILITY ECONOMIC REDEVELOPMENT AND GAMING CONTROL ACT
            • Part IV Taxes And Fees; Distribution Of Revenues
        • Title 33 MUNICIPALITIES AND PARISHES
          • Chapter 1 CREATION, ORGANIZATION, ALTERATION, AND DISSOLUTION
            • Part IV Physical Development of Parishes and Municipalities
              • Subpart B-7 Lasalle Economic Development District
              • Subpart B-9 Tri-Parish Economic Development District
              • Subpart B-35 Tangipahoa Parish Economic Development District
              • Subpart B-47 Miscellaneous Provisions
          • Chapter 2 LOCAL GOVERNMENT
            • Part I Mayor and Board of Aldermen
              • Subpart F Functions of Other Municipal Officials
            • Part VII Intergovernmental Functions
              • Subpart A General Provisions
            • Part XV Jefferson Parish Special Districts
          • Chapter 6 TAXATION AND FISCAL AFFAIRS
            • Part I Special Taxes
              • Subpart D Sales Taxes
              • Subpart E Miscellaneous Special Taxes
            • Part II Levy and Collection of Taxes
              • Subpart A General Provisions
              • Subpart B Tax Rate
              • Subpart D Enforcement Of Tax
            • Part III Deposit and Expenditure of Funds
            • Part VI Business Inducement Zones
            • Part IX City Of Central — Transition District
          • Chapter 8 WATER SUPPLY
          • Chapter 11 RECREATIONAL FACILITIES
          • Chapter 13-G OPELOUSAS COMMUNITY IMPROVEMENT ACT
          • Chapter 13-H JEFFERSON PARISH REDEVELOPMENT AUTHORITY
          • Chapter 13-J LOCAL GOVERNMENT REDEVELOPMENT
            • Part I General Provisions
            • Part II North Lafayette Redevelopment Authority
          • Chapter 17 PAROCHIAL EMPLOYEES' RETIREMENT SYSTEM OF LOUISIANA
          • Chapter 18 MUNICIPAL EMPLOYEES' RETIREMENT SYSTEM OF LOUISIANA
          • Chapter 26 LAW ENFORCEMENT DISTRICTS
          • Chapter 27 COOPERATIVE ECONOMIC DEVELOPMENT
            • Part I General Provisions
            • Part II Tax Increment Financing — Local Governmental Subdivisions
          • Chapter 27-G LOCAL AND REGIONAL ECONOMIC DEVELOPMENT DISTRICTS
          • Chapter 30 EAST NEW ORLEANS NEIGHBORHOOD ADVISORY COMMISSION
          • Chapter 47 MISCELLANEOUS
        • Title 36 ORGANIZATION OF EXECUTIVE BRANCH OF STATE GOVERNMENT
          • Chapter 10 DEPARTMENT OF REVENUE
          • Chapter 22 EFFECT OF TRANSFER
            • Part I Transfers with Certain Functions Retained
        • Title 39 PUBLIC FINANCE
          • Subtitle I STATE FINANCE
            • Chapter 1 Division of Administration
              • Part II-A Special Funds
                • Subpart F-A Louisiana Coastal Protection and Restoration Financing Corporation
                • Subpart G Sports Facility Assistance Fund
                • Subpart P The Manufactured Home Tax Fairness Fund
                • Subpart P-3 The FEMA Mobile Home Reimbursement Fund
            • Chapter 3-G Tax Exemptions, Publicly-Owned Facilities
        • Title 46 PUBLIC WELFARE AND ASSISTANCE
          • Chapter 6 CHARITY HOSPITALS
            • Part III Biomedical Research And Development Park (Repealed)
        • Title 47 REVENUE AND TAXATION
          • Subtitle I PRELIMINARY AND GENERAL PROVISIONS
            • Chapter 1 General Provisions
            • Chapter 2 Taxpayer's Bill of Rights; Taxes Collected and Administered by the Department of Revenue
          • Subtitle II PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
            • Chapter 1 Income Tax
              • Part I General Provisions
                • Subpart H Louisiana Association of Councils on Aging Donation
                • Subpart R Louisiana Senior Citizens Trust Fund Donation (Repealed)
                • Subpart S United States Olympic Committee Donation (Repealed)
              • Part II Supplemental Provisions
                • Subpart H Administrative Provisions
            • Chapter 2 Sales Tax
            • Chapter 2-A Additional Sales and Use Tax
            • Chapter 2-B Additional Sales and Use Tax; Use Tax on Limestone Aggregate
            • Chapter 2-C Uniform Sales and Use Tax Administration Act
            • Chapter 2-D Uniform Local Sales Tax Code
              • Part A General Provisions
              • Part B Levy of Taxes
              • Part C Definitions, Exclusions, Exemptions, and Other Prohibitions
              • Part D Collections
              • Part E Returns
              • Part F General Administrative Enforcement
              • Part G Post-Session Update Procedure
              • Part H Uniform Local Sales Tax Administrative Procedure Act
              • Part I Local Sales Taxes
              • Part J Hotel and Motel Occupancy Taxes
              • Part K Miscellaneous Taxes
            • Chapter 4-A Automobile Rental Tax
            • Chapter 12 Louisiana Motion Picture Incentive Act
            • Chapter 16 First Use Tax (Repealed)
              • Part II Use Tax Proceeds (Repealed)
                • Subpart A First Use Tax Trust Fund (Repealed)
            • Chapter 17 Board of Tax Appeals
              • Part I General Provisions
              • Part II Appeals for Redetermination of Assessment or for Determination of Overpayment
              • Part III Waiver of Penalties
              • Part V Claims Against the State
            • Chapter 18 Administrative Provisions
              • Part I General Powers and Duties of Collector
              • Part II Investigations and Hearings
              • Part III Assessment and Collection Procedures
              • Part IV Interest and Penalties
              • Part V Refunds of Overpayments
              • Part VI Criminal Penalties
              • Part VII Miscellaneous Provisions
          • Subtitle III PROVISIONS RELATING TO AD VALOREM TAXES
            • Chapter 2 State Supervision of Levy and Assessment
              • Part II Louisiana Tax Commission
              • Part IV Assessors Guaranteed Loan Program
            • Chapter 3 Assessment
              • Part III Assessment Procedure
            • Chapter 4 Payment and Collection
              • Part I Tax Collectors
            • Chapter 7 The Educational Facilities Trust Fund District (Repealed)
          • Subtitle IV MISCELLANEOUS TAXES
            • Chapter 3 Miscellaneous Taxes
              • Part I Marijuana and Controlled Dangerous Substances Tax
            • Part III Sweet Potato Tax
          • Subtitle V EXEMPTIONS FOR INDUSTRY
            • Chapter 1 Contracts with Board of Commerce and Industry on Recommendation of Governor
            • Chapter 2 Contracts with Board of Commerce and Industry for Relocating Manufacturing or Business Establishments on Recommendation of Governor (Repealed)
            • Chapter 3 Exemptions for Manufacturing Establishments
            • Chapter 4 Limited Exemption for Downtown, Historic, and Economic Development Districts
          • Subtitle VI (Repealed eff. 7-1-01) STATE TAX REVENUE LIMIT
            • Chapter 1 General Provisions (Repealed)
          • Subtitle VII MISCELLANEOUS EXEMPTIONS
            • Chapter 1 Exemptions from State and Local Taxes
            • Chapter 4 Procurement Processing Company Rebate Program
          • Subtitle XI THE LOUISIANA LOTTERY CORPORATION LAW
            • Chapter 3 Operations of Corporation
            • Chapter 4 Prizes
            • Chapter 5 Retailers
            • Chapter 6 Vendors
            • Chapter 7 Criminal Background Investigations
            • Chapter 8 Lottery Crimes, Penalties, and Prohibited Acts
            • Chapter 9 Transportation of Lottery Devices — Declaration
        • Title 49 STATE ADMINISTRATION
          • Chapter 1 GENERAL PROVISIONS
            • Part XII Termination and Re-Creation of Statutory Entities
          • Chapter 3 SECRETARY OF STATE
          • Chapter 13 ADMINISTRATIVE PROCEDURE
        • Title 51 TRADE AND COMMERCE
          • Chapter 7 MUNICIPAL AND PARISH INDUSTRIAL DEVELOPMENT BOARDS
          • Chapter 9 TOURISM DEVELOPMENT GENERALLY
            • Subpart C Louisiana Tourism Promotion District Act
          • Chapter 10 LOUISIANA TAX FREE SHOPPING PROGRAM
          • Chapter 21 ENTERPRISE ZONES
          • Chapter 22 URBAN REVITALIZATION TAX INCENTIVE PROGRAM
          • Chapter 26 THE LOUISIANA CAPITAL COMPANIES TAX CREDIT PROGRAM
          • Chapter 37 DEDICATED RESEARCH INVESTMENT FUND
          • Chapter 42 LOUISIANA QUALITY JOBS PROGRAM ACT
          • Chapter 53 THE LOUISIANA BANKING DEVELOPMENT DISTRICTS ACT
        • Title 52 UNITED STATES
          • Chapter 1 REALTY, ACQUISITION OF TITLE, JURISDICTION OR RIGHT TO USE
      • La. Civ. Code Ann.
        • BOOK II THINGS AND THE DIFFERENT MODIFICATIONS OF OWNERSHIP
      • La. Code Civ. Proc. Ann.
        • BOOK VI PROBATE PROCEDURE
          • Title 1 GENERAL DISPOSITIONS Ch. 5 Payment of State Inheritance Taxes
      • Code of the City of New Orleans
        • Chapter 150 TAXATION
          • Article I IN GENERAL
          • Article II AD VALOREM TAXES
          • Article III ASSESSMENT AND COLLECTION PROCEDURE OF TAXES OTHER THAN AD VALOREM TAXES
          • Article IV AMUSEMENT TAX
          • Article V DOCUMENTARY TRANSACTION TAX
          • Article VI SALES AND USE TAX
          • Article VII OCCUPATIONAL LICENSE TAX
          • Article VIII HOTEL OCCUPANCY PRIVILEGE TAX
          • Article IX CHAIN STORE TAX
          • Article X INSURANCE TAX
          • Article XI TRANSIENT OR FOREIGN BUSINESSES
          • Article XII PARKING/BERTHING TAX
          • Article XIII TELECOMMUNICATIONS SERVICES
      • L. 2005
        • L. 2005, HCR 134
    • Regulations
      • La. Admin. Code
        • Title 7 AGRICULTURE AND ANIMALS
          • Part XXXIX FORESTRY
            • Chapter 1 Timber Stumpage
        • Title 13 ECONOMIC DEVELOPMENT.
          • Part I FINANCIAL INCENTIVE PROGRAMS.
            • Chapter 7 Enterprise Zone Program
            • Chapter 11 Quality Jobs Program
            • Chapter 17 Industry Assistance Program
            • Chapter 19 Tax Equalization Program
        • Title 61 REVENUE AND TAXATION
          • Part I TAXES COLLECTED AND ADMINISTERED BY THE SECRETARY OF REVENUE AND TAXATION
            • Chapter 13 Income: Individual
            • Chapter 15 Income: Withholding Tax
            • Chapter 19 Miscellaneous Tax Exemptions
            • Chapter 43 Sales and Use Tax
            • Chapter 44 Sales and Use Tax Exemptions
            • Chapter 49 Tax Collection
            • Chapter 53 Miscellaneous Fees
          • Part III DEPARTMENT OF REVENUE — ADMINISTRATIVE PROVISIONS AND MISCELLANEOUS
            • Chapter 1 Agency Guidelines
            • Chapter 3 Alternative Dispute Resolution Procedures
            • Chapter 5 Authorized Representatives
            • Chapter 11 Donations
            • Chapter 15 Mandatory Electronic Filing of Tax Returns and Payment
            • Chapter 21 Interest and Penalties
        • Title 72 UNIFORM LOCAL SALES TAX
          • Part I GENERAL PROVISIONS
            • Chapter 3 Local Sales Tax Reporting Date
            • Chapter 5 Tax on the Storage of Property
      • Code of the City of New Orleans
        • Chapter 56 SALES AND USE TAX
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Maine
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES—
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAX
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES—
    • Statutes
      • Maine Constitution
        • Article IV (LEGISLATIVE POWER)
        • Article VI (JUDICIAL POWER)
        • Article IX GENERAL PROVISIONS
      • Me. Rev. Stat. Ann.
        • Title 5 ADMINISTRATIVE PROCEDURES AND SERVICES
          • Chapter 5 DEPT. OF FINANCE AND ADMINISTRATION
          • Chapter 9 ATTORNEY GENERAL
          • Chapter 13 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
          • Chapter 141 GENERAL PROVISIONS
          • Chapter 155 PURCHASES
          • Chapter 375 MAINE ADMINISTRATIVE PROCEDURE ACT
        • Title 9-A MAINE CONSUMER CREDIT CODE
        • Title 10 COMMERCE AND TRADE
          • Chapter 209-A VEHICLE LEASES THAT ARE NOT SALES OR SECURITY INTERESTS HEADING
          • Chapter 951 MANUFACTURED HOUSING ACT
        • Title 14 COURT PROCEDURE—CIVIL
          • Chapter 201 VENUE
          • Chapter 601 GENERAL PROVISIONS
        • Title 22 HEALTH AND WELFARE
          • Chapter 562 CAMPING AREAS, RECREATIONAL CAMPS, YOUTH CAMPS AND EATING ESTABLISHMENTS
        • Title 23 HIGHWAYS
          • Chapter 24 MAINE TURNPIKE
        • Title 25 INTERNAL SECURITY AND PUBLIC SAFETY
          • Chapter 352 EMERGENCY SERVICES COMMUNICATION
        • Title 28-A LIQUORS
          • Chapter 55 MALT LIQUOR AND WINE WHOLESALE LICENSES
        • Title 30-A MUNICIPALITIES AND COUNTIES
          • Chapter 1 COUNTY OFFICERS
          • Chapter 119 REGIONAL COOPERATION
          • Chapter 187 PLANNING AND LAND USE REGULATION
          • Chapter 206 DEVELOPMENT DISTRICTS
          • Chapter 301 PLANTATIONS
        • Title 36 TAXATION
          • Part 1 GENERAL PROVISIONS
            • Chapter 7 Uniform Administrative Provisions
            • Chapter 10 Tax Expenditure Review
          • Part 2 PROPERTY TAXES
            • Chapter 105 Cities and Towns
          • Part 3 SALES AND USE TAX
            • Chapter 211 General Provisions
            • Chapter 213 Sales Tax
            • Chapter 215 Use Tax
            • Chapter 219 Assessment and Collection of Tax
            • Chapter 221 Overpayments, Refunds
            • Chapter 225 Enforcement and Penalties
          • Part 4 BUSINESS TAXES
            • Chapter 357 Insurance Companies
            • Chapter 358 Service Provider Tax
            • Chapter 370 Gross Receipts Tax (Repealed.)
          • Part 7 SPECIAL TAXES
            • Chapter 703 Cigarette Tax
          • Part 8 INCOME TAXES
            • Chapter 822 Tax Credits
            • Chapter 827 Withholding of Tax
          • Part 9 TAXPAYER BENEFIT PROGRAMS
            • Chapter 905 Certification of Eligibility for Elderly Low Cost Drug Program
            • Chapter 913 (Repealed) Tax Amnesty
            • Chapter 914 2003 Tax Amnesty Program
            • Chapter 914-B 2009 Tax Receivables Reduction Initiative
            • Chapter 914-C 2010 Tax Receivables Reduction Initiatives
            • Chapter 914-D 2012 Maine Use Tax Compliance Program
            • Chapter 919 Shipbuilding Facility Credit
          • Part 10 INTERSTATE TAX COMPACTS
            • Chapter 921 Uniform Sales and Use Tax Administration Act
          • Part 11 STATE TAX POLICY GOALS
            • Chapter 931 Tax Burden Reduction Goals
        • Title 38 WATERS AND NAVIGATION
          • Chapter 16 SALE OF CONSUMER PRODUCTS AFFECTING THE ENVIRONMENT
      • L. 2009
        • L. 2009, Private and Special Law No. 12, amended by L. 2012, c. 644.
    • Regulations
      • Code Me. R.
        • 18 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
          • MAINE BOARD OF TAX APPEALS
          • 125 BUREAU OF REVENUE SERVICES
        • 19 DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
          • 100 PINE TREE DEVELOPMENT ZONE PROGRAM
        • 94 INDEPENDENT AGENCIES
          • 457 FINANCE AUTHORITY OF MAINE
    • Index
      • Sales--Use
      • General Administrative
  • Maryland
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TAX TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS AND INCENTIVES
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • INTRODUCTION
        • OTHER COUNTY TAXES
        • BALTIMORE CITY
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS AND INCENTIVES
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • OTHER COUNTY TAXES
        • STATE ADMINISTERED LOCAL INCOME TAXES
    • Statutes
      • Md. Code Ann. Const.
        • DECLARATION OF RIGHTS
        • Article II EXECUTIVE DEPARTMENT
        • Article III LEGISLATIVE DEPARTMENT
        • Article VI TREASURY DEPARTMENT
        • Article XVI THE REFERENDUM
      • Md. Ann. Code
        • Article 1 RULES OF INTERPRETATION
          • IN GENERAL
        • Article 2B ALCOHOLIC BEVERAGES
          • Title 12 RESTRICTIONS UPON LICENSEES
        • Article 24 POLITICAL SUBDIVISIONS—MISCELLANEOUS PROVISIONS
          • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Title 9 REVENUE AND TAXES
        • Article 25 COUNTY COMMISSIONERS
          • GENERAL PROVISIONS
        • Article 25B HOME RULE FOR CODE COUNTIES
          • POWERS OF CODE COUNTIES
        • Article 41 GOVERNOR—EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS
          • Title 13 MISCELLANEOUS STATEWIDE DEVELOPMENT AND ASSISTANCE PROGRAMS
          • Title 14 LOCAL ECONOMIC AND COMMUNITY DEVELOPMENT PROGRAMS
        • Article 83A DEPARTMENT OF BUSINESS AND ECONOMIC DEVELOPMENT
          • Title 4 DIVISION OF TOURISM AND PROMOTION
        • Article 83B (REPEALED) DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT.
          • Title 5 (Repealed eff. 10-1-05.) DIVISION OF HISTORICAL AND CULTURAL PROGRAMS
        • Article 88A DEPARTMENT OF HUMAN RESOURCES
          • FAMILY INVESTMENT PROGRAM
      • Md. Code Ann. Bus. Reg.
        • Title 4 ATHLETICS
          • Subtitle 1 DEFINITIONS
          • Subtitle 3 BOXING, KICK BOXING, WRESTLING, AND MIXED MARTIAL ARTS
        • Title 16 CIGARETTE LICENSES
          • Subtitle 2 CIGARETTE BUSINESS LICENSES
      • Md. Code Ann. Com. Law
        • Title 6 BULK TRANSFERS
        • Title 9 SECURED TRANSACTIONS; SALES OF ACCOUNTS, CONTRACT RIGHTS AND CHATTEL PAPER
          • Subtitle 1 Short Title, Applicability and Definitions.
        • Title 15 DEBT COLLECTION — SPECIAL PROVISIONS.
          • Subtitle 6 ATTACHMENT OF WAGES.
      • Md. Code Ann. Corps. & Assns.
        • Title 3 CORPORATIONS IN GENERAL—EXTRAORDINARY ACTIONS
          • Subtitle 5 EXTENSION, FORFEITURE, AND REVIVAL OF CHARTER
        • Title 7 FOREIGN CORPORATIONS
          • Subtitle 3 SANCTIONS
      • Md. Code Ann. Cts. & Jud. Proc.
        • Title 5 LIMITATIONS, PROHIBITED ACTIONS, AND IMMUNITIES
          • Subtitle 1 LIMITATIONS
      • Md. Code Ann. Economic Development
        • Title 4 TOURISM, FILM, AND THE ARTS
          • Subtitle 7 ARTS AND ENTERTAINMENT DISTRICTS
      • Md. Code Ann. Envir.
        • Title 2 AMBIENT AIR QUALITY CONTROL
          • Subtitle 9 TAX CREDITS FOR EMPLOYER-PROVIDED COMMUTER BENEFITS
      • Md. Code Ann. Fam. Law
        • Title 10 SUPPORT IN GENERAL
          • Subtitle 1 CIVIL AND CRIMINAL ENFORCEMENT
      • Md. Code Ann. Fin. Inst.
        • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 3 CONFIDENTIAL FINANCIAL RECORDS
      • Md. Code Ann. Health-Gen.
        • ASSISTANCE PROGRAMS
          • Subtitle MEDICAL AND PHARMACY ASSISTANCE PROGRAMS
        • HEALTH CARE FACILITIES
          • Subtitle HEALTH MAINTENANCE ORGANIZATIONS
      • Md. Code Ann. Nat. Res.
        • Title 1 DEPARTMENT OF NATURAL RESOURCES
          • Subtitle 7 STATE CHESAPEAKE BAY AND ENDANGERED SPECIES FUND
        • Title 3 ENVIRONMENTAL PROGRAMS
          • Subtitle 2A LAND TRUST GRANT FUND
        • Title 8 WATERS
          • Subtitle 7 STATE BOAT ACT
      • Md. Code Ann. Pub. Utility Cos.
        • Title 7 GAS, ELECTRIC, AND WATER COMPANIES
          • Subtitle 5 ELECTRIC INDUSTRY RESTRUCTURING
      • Md. Code Ann. State Fin. & Proc.
        • Title 3 BUDGET AND FISCAL PLANNING
      • Md. Code Ann. State Gov't.
        • Title 7 SECRETARY OF STATE.
          • Subtitle 2 DIVISION OF STATE DOCUMENTS
        • Title 10 GOVERNMENTAL PROCEDURES
          • Subtitle 1 ADMINISTRATIVE PROCEDURE ACT—REGULATIONS
          • Subtitle 2 ADMINISTRATIVE PROCEDURE ACT—CONTESTED CASES
          • Subtitle 3 ADMINISTRATIVE PROCEDURE ACT—DECLARATORY RULINGS
      • Md. Code Ann. Tax-Gen.
        • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 GENERAL PROVISIONS
          • Subtitle 3 TAX CREDIT EVALUATION ACT
        • Title 2 ADMINISTRATION BY COMPTROLLER
          • Subtitle 1 GENERAL DUTIES.
          • Subtitle 6 INCOME TAX REVENUE DISTRIBUTION
          • Subtitle 13 SALES AND USE TAX REVENUE DISTRIBUTION.
          • Subtitle 14 SAVINGS AND LOAN ASSOCIATION FRANCHISE TAX REVENUE DISTRIBUTION
        • Title 3 MARYLAND TAX COURT
          • Subtitle 1
        • Title 4 ADMISSIONS AND AMUSEMENT TAX
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 2 RETURNS AND RECORDS
          • Subtitle 3 TAX PAYMENT
        • Title 11 SALES AND USE TAX
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS.
          • Subtitle 1A SPECIAL USE TAX ON CERTAIN ELECTRICITY
          • Subtitle 4A SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (Abrogated.)
          • Subtitle 2 EXEMPTIONS.
          • Subtitle 3 TAX COMPUTATION AND STATEMENT.
          • Subtitle 4 TAX COLLECTION.
          • Subtitle 5 RETURNS AND RECORDS.
          • Subtitle 6 TAX PAYMENT.
          • Subtitle 7 LICENSING.
        • Title 13 PROCEDURE
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 2 CONFIDENTIALITY
          • Subtitle 3 DETERMINATION OF TAX AND ENFORCEMENT
          • Subtitle 4 ASSESSMENTS
          • Subtitle 5 APPEALS AND JUDICIAL PROCEDURES GENERALLY
          • Subtitle 6 INTEREST
          • Subtitle 7 PENALTIES
          • Subtitle 8 COLLECTIONS
          • Subtitle 9 REFUNDS AND OFFSETS
          • Subtitle 10 CRIMES AND OFFENSES
          • Subtitle 11 LIMITATIONS
      • Baltimore City Charter
        • Article II GENERAL POWERS
        • 12-58 TIDE POINT SPECIAL TAXING DISTRICT.
      • Baltimore City Code
        • Article 15 LICENSING AND REGULATION
          • Subtitle 2 AMUSEMENTS
          • Subtitle 46 Administration and enforcement
        • Article 28 TAXES
          • Subtitle 1 OATHS
          • Subtitle 2 LIEN CERTIFICATES
          • Subtitle 3 REFUNDS
          • Subtitle 4 COLLECTIONS
          • Subtitle 10 CREDITS
          • Subtitle 19 ADMISSIONS AND AMUSEMENT TAX
          • Subtitle 21 HOTEL ROOM TAX
          • Subtitle 22 PARKING TAX
          • Subtitle 24 PUBLIC PASSENGER VEHICLE GROSS RECEIPTS TAX
          • Subtitle 26 911 TELEPHONE FEE
      • L. 2009
        • L. 2009, c. 277
      • L. 2012
        • L. 2012, c. 261 and c. 262
    • Regulations
      • Md. Regs. Code
        • Title 03 COMPTROLLER OF THE TREASURY
          • Subtitle 01 OFFICE OF THE COMPTROLLER
          • Subtitle 02 ALCOHOL AND TOBACCO TAX
          • Subtitle 06 SALES AND USE TAX
          • Subtitle 09 GENERAL ACCOUNTING DIVISION
        • Title 14 INDEPENDENT AGENCIES
          • Subtitle 12 TAX COURT
        • Title 18 DEPARTMENT OF ASSESSMENTS AND TAXATION
          • Subtitle 04 CORPORATIONS
          • Subtitle 11 TAX PAYMENTS
          • Subtitle 12 FINANCIAL INSTITUTION FRANCHISE TAX
        • Title 24 DEPARTMENT OF BUSINESS AND ECONOMIC DEVELOPMENT
          • Subtitle 05 ECONOMIC DEVELOPMENT
    • Index
      • Sales--Use
      • General Administrative
  • Massachussetts
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF THE STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES, AND ITEMS SUBJECT TO SALES AND USE TAX
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES-USE—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES, AND ITEMS SUBJECT TO SALES AND USE TAX
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mass. Constitution
        • Part 1 A DECLARATION OF THE RIGHTS OF THE INHABITANTS OF THE COMMONWEALTH OF MASSACHUSETTS
        • Part 2 THE FRAME OF GOVERNMENT
      • Mass. Articles of Amendment
        • Amend. Art. 41
        • Amend. Art. 44
        • Amend. Art. 48
        • Amend. Art. 64
        • Amend. Art. 78
        • Amend. Art. 99
      • Mass. Gen. L.
        • Chapter 4 STATUTES
        • Chapter 6A EXECUTIVE OFFICES
        • Chapter 7A OFFICE OF THE COMPTROLLER
        • Chapter 10 DEPARTMENT OF THE STATE TREASURER
        • Chapter 14 DEPARTMENT OF REVENUE
        • Chapter 21 DEPARTMENT OF ENVIRONMENTAL MANAGEMENT
        • Chapter 21I MASSACHUSETTS TOXICS USE REDUCTION ACT
        • Chapter 25 DEPARTMENT OF PUBLIC UTILITIES
        • Chapter 25C DEPARTMENT OF TELECOMMUNICATIONS AND CABLE
        • Chapter 30A STATE ADMINISTRATIVE PROCEDURE.
        • Chapter 35 COUNTY TREASURERS, STATE SUPERVISION OF COUNTY ACCOUNTS AND COUNTY FINANCES
        • Chapter 40 APPROPRIATIONS
        • Chapter 41 OFFICERS AND EMPLOYEES OF CITIES, TOWNS AND DISTRICTS
        • Chapter 44 MUNICIPAL FINANCE
        • Chapter 58 GENERAL PROVISIONS RELATIVE TO TAXATION SUPERVISION OF LOCAL TAXATION
        • Chapter 58A APPELLATE TAX BOARD
        • Chapter 59 ASSESSMENT OF LOCAL TAXES PERSONS AND PROPERTY SUBJECT TO TAXATION
        • Chapter 60 COLLECTION OF LOCAL TAXES
        • Chapter 62 TAXATION OF INCOMES
        • Chapter 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
        • Chapter 62D SET-OFF DEBT COLLECTION
        • Chapter 62E WAGE REPORTING SYSTEM
        • Chapter 62F LIMITATION ON THE GROWTH OF STATE TAX REVENUES
        • Chapter 64C CIGARETTE EXCISE
        • Chapter 64D EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS
        • Chapter 64G ROOM OCCUPANCY EXCISE
        • Chapter 64H TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
        • Chapter 64I TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY
        • Chapter 64L LOCAL OPTION MEALS EXCISE
        • Chapter 64M TAXATION OF DIRECT BROADCAST SATELLITE SERVICE
        • Chapter 65A TAXATION OF TRANSFERS OF CERTAIN ESTATES
        • Chapter 65C MASSACHUSETTS ESTATE TAX
        • Chapter 94 INSPECTION OF SALE OF FOOD, DRUGS AND VARIOUS ARTICLES
        • Chapter 156B CERTAIN BUSINESS CORPORATIONS
        • Chapter 175 INSURANCE
        • Chapter 200A DISPOSITION OF UNCLAIMED PROPERTY
        • Chapter 227 PROCEEDINGS AGAINST ABSENT DEFENDANTS AND UPON INSUFFICIENT SPACE
        • Chapter 262 FEES OF CERTAIN OFFICERS
        • Chapter 268 CRIMES AGAINST PUBLIC JUSTICE
      • L. 1996
        • L. 1996, c. 433
      • L. 2000
        • L. 2000, c. 208
      • L. 2002
        • L. 2002, c. 184
      • L. 2003
        • L. 2003, c. 4
        • L. 2003, c. 26
        • L. 2003, c. 141
      • L. 2005
        • L. 2005, c. 92
      • L. 2008
        • L. 2008, c. 173
        • L. 2008, c. 211
      • L. 2009
        • L. 2009, c. 27
        • L. 2009, c. 183
        • L. 2009, c. 461
      • L. 2010
        • L. 2010, c. 131
        • L. 2010, c. 240
      • L. 2011
        • L. 2011, c. 86
      • L. 2012
        • L. 2012, c. 238
    • Regulations
      • Mass. Regs. Code
        • Agency 830 CMR DEPARTMENT OF REVENUE
          • 14.3.1 DEPARTMENT OF REVENUE PERSONNEL
          • 18.18A COOPERATION WITH CHILD SUPPORT ENFORCEMENT
          • 62C STATE TAX ADMINISTRATION
          • 64C CIGARETTE EXCISE
          • 64G ROOM OCCUPANCY EXCISE
          • 64H SALES AND USE TAX
          • 94 ABANDONED DEPOSIT AMOUNT
        • Agency 831 CMR APPELLATE TAX BOARD
          • 1 APPELLATE TAX BOARD RULES OF PRACTICE AND PROCEDURE
    • Index
      • Sales--Use
      • General Administrative
  • Michigan
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MAILING RULES
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES
        • OTHER LOCAL TAXES
    • Annotations
      • Sales--Use
        • SALES AND USE FORMS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES
        • BASIS OF TAX
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MAILING RULES
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES
        • OTHER LOCAL TAXES
    • Statutes
      • Mich. Constitution
        • Article II ELECTIONS
        • Article IV LEGISLATIVE BRANCH
        • Article V EXECUTIVE BRANCH
        • Article IX FINANCE AND TAXATION
      • Mich. Comp. Laws Ann.
        • Chapter 8 STATUTES
        • Chapter 16 EXECUTIVE ORGANIZATION
        • Chapter 24 PRINTING AND STATE DOCUMENTS
        • Chapter 28 MICHIGAN STATE POLICE
          • Michigan Fireworks Safety Act
        • Chapter 41 TOWNSHIPS
        • Chapter 45 COUNTIES
        • Chapter 46 COUNTY BOARDS OF COMMISSIONERS
        • Chapter 69 VILLAGES
        • Chapter 81 FOURTH CLASS CITIES FOURTH CLASS CITY ACT CHAPTER I. INCORPORATION
        • Chapter 110 FOURTH CLASS CITIES
        • Chapter 119 METROPOLITAN DISTRICTS
        • Chapter 123 LOCAL GOVERNMENTAL AFFAIRS
          • Authorization of joint contracts for assessing services; payment of expenses
          • County, city, village, or township authorities; incorporation; purposes
          • Municipal Lighting Authority Act
        • Chapter 125 PLANNING, HOUSING, AND ZONING
        • Chapter 141 MUNICIPAL FINANCING
        • Chapter 205 TAXATION
        • Chapter 206 INCOME TAX ACT OF 1967
          • Part 1 INDIVIDUAL INCOME TAX
            • Chapter 9 Property Tax Credits
        • Chapter 207 TAXATION
        • Chapter 211 TAXATION OF REAL AND PERSONAL PROPERTY
        • Chapter 323 WATER RESOURCES
        • Chapter 324 NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT
        • Chapter 336 AIR POLLUTION
        • Chapter 380 SCHOOL CODE OF 1976
        • Chapter 436 ALCOHOLIC BEVERAGES
        • Chapter 450 CORPORATIONS
        • Chapter 484 TELEPHONE, TELEGRAPH, AND RADIO
        • Chapter 490 CREDIT UNIONS
        • Chapter 550 GENERAL INSURANCE LAWS
        • Chapter 600 REVISED JUDICATURE ACT OF 1961
        • Chapter 691 JUDICIARY
        • Chapter 750 THE MICHIGAN PENAL CODE
        • Chapter 777 CODE OF CRIMINAL PROCEDURE--SENTENCING GUIDELINES
      • City of Detroit Municipal Code
        • Chapter 18 FINANCE AND TAXATION
          • Article XI. UNIFORM UTILITY USERS TAX
    • Regulations
      • Mich. Admin. Code
        • DEPARTMENT OF TREASURY: REVENUE DIVISION (R205.1-R205.4114)
          • GENERAL SALES AND USE TAX RULES (R205.1-R205.51)
            • Specific Sales And Use Tax Rules
            • Certificate Under Agricultural Producing Exemption (R205.52-R205.65)
            • Certificate To Be Executed When Tax Exempt Sale Is Made To An Exempt Institution Or Agency
          • CITY INCOME TAX (R205.901-R205.917)
          • TAXPAYER BILL OF RIGHTS (R205.1001-R205.1013)
          • TAX TRIBUNAL PRACTICE AND PROCEDURE (R205.1101-R205.1650)
          • CONTESTED CASE PROCEDURES (R205.3101-R205.3802)
          • RECORDKEEPING AND RETENTION RULES (R205.4101-R205.4114)
        • DEPARTMENT OF TREASURY: SALES, USE AND WITHHOLDING TAXES DIVISION (R207.101-R207.130)
          • STATE CONVENTION FACILITY DEVELOPMENT TAX (R207.101-R207.110)
          • AIRPORT PARKING TAX (R207.121-R207.130)
        • DEPARTMENT OF TREASURY:STATE TAX COMMISSION (R209.1-R209.155)
          • GENERAL RULES
            • Part 5 Industrial Facilities Exemption Certificate
            • Part 11 Commercial Rehabilitation Exemption Certificate
        • DEPARTMENT OF TREASURY (R 211.1 THROUGH R 211.315)
          • 211.1 STATE LAND OFFICE BOARD
            • Auction Sale Of State-Owned Lands
            • Auction Sale Of State-Owned Lands Previously Offered For Sale
            • Private Sale Of State-Owned Lands
            • Private Sale Of State-Owned Lands By Exclusive Supervisory Sale Agents
        • TAX TRIBUNAL RULES OF PRACTICE AND PROCEDURE
          • Subpart A GENERAL PROVISIONS.
          • Subpart B MATTERS BEFORE ENTIRE TRIBUNAL.
          • Subpart C MATTERS BEFORE SMALL CLAIMS DIVISION.
      • Detroit Income Tax Regulations
        • DETROIT INCOME TAX REGULATIONS
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Minnesota
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS.—
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS.
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Forms Instructions
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • Sales--Use
        • FEDERAL CONSTITUTIONAL RESTRICTIONS.—
        • FEDERAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAX
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Statutes
      • Minn. Constitution
        • Article IV LEGISLATIVE DEPARTMENT
        • Article X TAXATION
        • Article XI APPROPRIATIONS AND FINANCES
        • Article XII SPECIAL LEGISLATION; LOCAL GOVERNMENT
        • Article XIV PUBLIC HIGHWAY SYSTEM
      • Minn. Stat.
        • Chapter 1 SOVEREIGNTY, JURISDICTION
        • Chapter 3 LEGISLATURE SETTLEMENT OF CLAIMS
        • Chapter 8 ATTORNEY GENERAL
        • Chapter 13 GOVERNMENT DATA PRACTICES
        • Chapter 14 ADMINISTRATIVE PROCEDURE
        • Chapter 15 STATE AGENCIES IN GENERAL
        • Chapter 16A DEPARTMENT OF FINANCE
        • Chapter 16C STATE PROCUREMENT
        • Chapter 16D DEBT COLLECTION
        • Chapter 86B WATER SAFETY, WATERCRAFT, AND WATERCRAFT TITLING
        • Chapter 115A WASTE MANAGEMENT
        • Chapter 116A PUBLIC WATER AND SEWER SYSTEMS
        • Chapter 118 DEPOSITORIES OF PUBLIC FUNDS
        • Chapter 126C EDUCATION FUNDING
        • Chapter 144F EMERGENCY MEDICAL SERVICES SPECIAL TAXING DISTRICTS.
        • Chapter 168 MOTOR VEHICLES REGISTRATION, TAXATION, SALES
        • Chapter 240A AMATEUR SPORTS COMMISSION
        • Chapter 270 DEPARTMENT OF REVENUE
        • Chapter 270A REVENUE RECAPTURE ACT
        • Chapter 270B TAX DATA, CLASSIFICATION AND DISCLOSURE
        • Chapter 270C COMMISSIONER GENERAL POWERS
        • Chapter 271 TAX COURT
        • Chapter 272 TAXATION, GENERAL PROVISIONS
        • Chapter 273 TAXES; LISTING, ASSESSMENT
        • Chapter 275 TAXES; LEVY, EXTENSION
        • Chapter 276A TAX RELIEF AREA REVENUE DISTRIBUTION
        • Chapter 287 MORTGAGE REGISTRY TAX DEED TAX
        • Chapter 289A TAX ADMINISTRATION AND COMPLIANCE
        • Chapter 295 COMPANIES SUBJECT TO GROSS EARNINGS TAXES
        • Chapter 297A GENERAL SALES AND USE TAXES
        • Chapter 297B SALES TAX ON MOTOR VEHICLES
        • Chapter 297D MARIJUANA AND CONTROLLED SUBSTANCE TAXATION
        • Chapter 297E GAMBLING TAXES
        • Chapter 297F SALES TAXES; CIGARETTES AND TOBACCO.
        • Chapter 297H SOLID WASTE MANAGEMENT TAXES
        • Chapter 315 RELIGIOUS ASSOCIATIONS
        • Chapter 325G CONSUMER PROTECTION; SOLICITATION OF SALES
        • Chapter 331A NEWSPAPERS
        • Chapter 336 UNIFORM COMMERCIAL CODE
        • Chapter 357 FEES
        • Chapter 458A LOCAL TRANSIT COMMISSIONS
        • Chapter 458D WESTERN LAKE LOCAL SANITARY DISTRICTS
        • Chapter 469 ECONOMIC DEVELOPMENT
        • Chapter 473 METROPOLITAN GOVERNMENT
        • Chapter 473J MINNESOTA SPORTS FACILITIES AUTHORITY
        • Chapter 477A LOCAL GOVERNMENT AID
        • Chapter 480 SUPREME COURT
        • Chapter 490 JUDGES RETIREMENT, JUDICIAL STANDARDS
        • Chapter 548 JUDGEMENTS
        • Chapter 549 COSTS, DISBURSEMENTS
        • Chapter 550 EXECUTIONS, REDEMPTION, EXEMPTIONS
        • Chapter 609 CRIMINAL CODE
        • Chapter 645 INTERPRETATION OF STATUTES
      • L. 2001
        • (L. 2001, c. 5, 1st Sp. Sess., art. 1)
      • L. 2003
        • (L. 2003, c. 127, art. 14)
      • L. 2005
        • L. 2005, c. 3, 1st Sp. Sess., Art. 8
      • L. 2010
        • L. 2010, c. 389, Art. 10
        • L. 2010, 1st Sp. Sess., c. 1, Art. 13; amended by L. 2011, 1st Sp. Sess., c. 7.
      • L. 2011
        • L. 2011, c. 7 (1st Sp. Sess.)
    • Regulations
      • Minn. R.
        • Title 8001 DEPARTMENT OF REVENUE
          • Chapter 8130 SALES AND USE TAXES
          • Chapter 8160 ADMINISTRATION AND COMPLIANCE
          • Chapter 8165 REVENUE RECAPTURE
          • Chapter 8170 DISCLOSURE OF RETURN INFORMATION
          • Chapter 8175 FAILURE TO PAY TAXES
        • Title 8600 TAX COURT
          • Chapter 8600 TAX COURT PROCEDURES
          • Chapter 8610 TAX COURT RULES OF PROCEDURE
    • Index
      • Sales--Use
      • General Administrative
  • Mississippi
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • SALES AND USE TAXES
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAY
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • BASIS OF TAX
        • CREDITS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Miss. Constitution
        • Article 3 BILL OF RIGHTS
        • Article 4 LEGISLATIVE DEPARTMENT
        • Article 5 EXECUTIVE
        • Article 6 JUDICIARY
        • Article 7 CORPORATIONS
      • Miss. Code Ann.
        • Title 7 EXECUTIVE DEPARTMENT
          • Chapter 5 ATTORNEY GENERAL
            • In general
          • Chapter 7 STATE FISCAL OFFICER—DEPARTMENT OF AUDIT
            • Article 1 State fiscal officer
          • Chapter 9 STATE TREASURER
            • General Provisions
        • Title 13 EVIDENCE, PROCESS AND JURIES
          • Chapter 3 PROCESS, NOTICE, AND PUBLICATION
        • Title 17 LOCAL GOVERNMENT—PROVISIONS COMMON TO COUNTIES AND MUNICIPALITIES
          • Chapter 29 MISSISSIPPI ENTERTAINMENT DISTRICT ACT
        • Title 19 COUNTIES AND COUNTY OFFICERS
          • Chapter 3 BOARD OF SUPERVISORS
            • In General
          • Chapter 5 HEALTH, SAFETY AND PUBLIC WELFARE
            • In General
            • Emergency Telephone Service (911)
            • Emergency Telecommunications; Board; Standards And Training; Basic And Enhanced 911
            • Repeal Of Certain Provisions
        • Title 21 MUNICIPALITIES
          • Chapter 33 TAXATION AND FINANCE
            • Article 3 City Utility Tax Law
          • Chapter 43 BUSINESS IMPROVEMENT DISTRICTS
            • Business Improvement Districts Act
        • Title 25 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 7 FEES
          • Chapter 43 ADMINISTRATIVE PROCEDURES
        • Title 27 TAXATION AND FINANCE
          • Chapter 3 DEPARTMENT OF REVENUE
          • Chapter 4 BOARD OF TAX APPEALS
          • Chapter 5 MOTOR VEHICLE COMPTROLLER TRANSFER OF FUNCTIONS TO STATE TAX COMMISSION
            • Inspection Stations
            • Apportionment Of Taxes
            • Transfer Of Functions To State Tax Commission
          • Chapter 7 INCOME TAX AND WITHHOLDING
            • Article 1 Income Tax
          • Chapter 15 STATE–WIDE PRIVILEGE TAXES
            • Insurance Taxes
          • Chapter 17 LOCAL PRIVILEGE TAXES
            • General Provisions
          • Chapter 19 MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES
            • Article 1 Motor Vehicle Privilege Taxes
            • Article 3 Motor Vehicle Dealer Tag Permit Law
          • Chapter 27 VENDING AND AMUSEMENT MACHINE TAXES
            • Article 1 Amusement Devices
            • Article 3 Vending And Weighing Machines
          • Chapter 31 AD VALOREM TAXES—GENERAL EXEMPTIONS
            • In General
          • Chapter 65 SALES TAX
            • In General
            • Tax on Sale of Motor Vehicle by Individual
            • Tribal Tax by Mississippi Band of Choctaw Indians
            • Tax on Rental of Motor Vehicles
            • Municipal Special Sales Tax
          • Chapter 67 USE OR COMPENSATING TAXES
          • Chapter 68 UNIFORM SALES AND USE TAX ADMINISTRATION LAW
          • Chapter 71 ALCOHOLIC BEVERAGE TAXES
          • Chapter 73 TAX REFUNDS
          • Chapter 75 RECIPROCAL COLLECTION OF TAXES
          • Chapter 101 ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS
          • Chapter 103 STATE BUDGET
            • General Fund Stabilization Act
            • Joint Legislative Budget Committee; Legislative Budget Office
            • Mississippi Performance Budget And Strategic Planning Act Of 1994
            • Budget Reform Act Of 1992
          • Chapter 104 STATE FISCAL AFFAIRS
            • In General
            • Revenue Maximization Contracts
            • Department Of Finance And Administration
          • Chapter 105 DEPOSITORIES
            • Article 1 State Depositories
            • Article 3 Depositories For Funds Of Local Governments
          • Chapter 107 DISASTER RELIEF
            • Hurricane Disaster Of 1969
            • Federal Disaster Relief Act Of 1970
            • Tornado Disaster Of 1971
            • Flooding Disaster Of 1973
            • Tornado, Rain And Flooding Disaster Of 1975
            • Excessive Rains And Floods Of Spring Of 1975
            • Tornado Disaster Of March 12, 1975
            • Flooding Disaster Of 1979
            • Jones County Tornado Disaster Of February, 1987
            • Interstate Earthquake Emergency Compact
            • Emergency Aid To Local Governments
          • Chapter 109 CRUISE VESSELS
        • Title 37 EDUCATION
          • Chapter 57 TAXATION ADDITIONAL TAX LEVY TO SUPPORT SCHOOL DISTRICTS' EXPENDITURES
            • Tax On Family Dwelling Units
          • Chapter 155 MISSISSIPPI PREPAID AFFORDABLE COLLEGE TUITION PROGRAM.
            • Article 3 Mississippi Affordable College Savings (Macs) Program
        • Title 41 PUBLIC HEALTH
          • Chapter 49 REGULATION OF HOTELS AND INNKEEPERS
        • Title 57 PLANNING, RESEARCH AND DEVELOPMENT
          • Chapter 3 AGRICULTURE AND INDUSTRY PROGRAMS
          • Chapter 10 SMALL BUSINESS ASSISTANCE
            • Article 7 Mississippi Small Business Financing Act
          • Chapter 26 TOURISM PROJECT INCENTIVE PROGRAM; THEME PARKS, ENTERTAINMENT CENTERS, SCENIC ATTRACTIONS, ETC.
          • Chapter 28 Tourism Project Incentive Program
          • Chapter 30 FAMILY-ORIENTED ENTERPRISES.
          • Chapter 61 MISSISSIPPI BUSINESS INVESTMENT ACT
          • Chapter 71 MISSISSIPPI SMALL ENTERPRISE DEVELOPMENT FINANCE ACT
          • Chapter 75 MISSISSIPPI MAJOR ECONOMIC IMPACT ACT.
          • Chapter 87 MISSISSIPPI BROADBAND TECHNOLOGY DEVELOPMENT ACT
          • Chapter 117 Mississippi Health Care Industry Zone Act
        • Title 67 ALCOHOLIC BEVERAGES
          • Chapter 5 NATIVE WINES
        • Title 77 PUBLIC UTILITIES AND CARRIERS
          • Chapter 3 REGULATION OF PUBLIC UTILITIES
            • Article 1 Certificates Of Public Convenience And Necessity; Rates; Service
        • Title 79 CORPORATIONS, ASSOCIATIONS, AND PARTNERSHIPS
          • Chapter 4 MISSISSIPPI BUSINESS CORPORATION ACT
            • Article 1 General Provisions
              • Subarticle B Filing Documents
          • Chapter 10 MISSISSIPPI PROFESSIONAL CORPORATION ACT
            • Article 1 General Provisions
            • Article 2 Creation
            • Article 3 Shares
            • Article 6 Foreign Professional Corporations
            • Article 7 Miscellaneous Regulatory Provisions
            • Article 8 Transition Provisions
          • Chapter 15 INVESTMENT TRUSTS
            • General Provisions
          • Chapter 29 REVISED MISSISSIPPI LIMITED LIABILITY COMPANY ACT
            • Article 9 Professional Limited Liability Companies
        • Title 83 INSURANCE
          • Chapter 23 INSOLVENT INSURANCE COMPANIES; INSURANCE GUARANTY ASSOCIATION
            • Article 5 Mississippi Life And Health Insurance Guaranty Association Act
        • Title 85 DEBTOR-CREDITOR RELATIONSHIP
          • Chapter 8 UNIFORM FEDERAL LIEN REGISTRATION ACT (REFS & ANNOS)
      • L. 2013
        • L. 2013, HB1685
    • Regulations
      • Miss. Administrative Code
        • Title 35 MISSISSIPPI STATE TAX COMMISSION
          • Part I ADMINISTRATIVE
          • Part IV SALES AND USE
            • Subpart 1. Administrative
            • Subpart 2 Gross Income
            • Subpart 3 Taxability
            • Subpart 4 Retail
            • Subpart 5 Services
            • Subpart 6 Utilities
            • Subpart 7 Manufacturing and Production
            • Subpart 8 Agricultural
            • Subpart 9 Food and Beverage
            • Subpart 10 Construction and Oil Field
            • Subpart 11 Transportation
            • Subpart 12 Medical
            • Subpart 13 General
          • Part 101 RULES OF THE MISSISSIPPI BOARD OF TAX APPEALS
            • Chapter 1 Creation, Purpose and Transition from the State Tax Commission
            • Chapter 2 Definitions
            • Chapter 3 General Information
            • Chapter 4 General Rules of Practice
            • Chapter 5 Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments
            • Chapter 6 Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Missouri
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES USE TAXES—FORMS
        • SALES-USE TAXES—E-FILE HANDBOOKS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mo. Constitution
        • Article I BILL OF RIGHTS
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article V JUDICIAL DEPARTMENT
        • Article VI LOCAL GOVERNMENT
        • Article X TAXATION
        • Article XII AMENDING THE CONSTITUTION
      • Mo. Rev. Stat.
        • Title I LAWS AND STATUTES
          • Chapter 1 LAWS IN FORCE AND CONSTRUCTION OF STATUTES
        • Title III LEGISLATIVE BRANCH
          • Chapter 21 GENERAL ASSEMBLY
            • Joint Committee on Tax Policy
        • Title IV EXECUTIVE BRANCH
          • Chapter 32 STATE DEPARTMENT OF REVENUE
            • Multistate Tax Compact
            • Tax Amnesty
          • Chapter 33 STATE FINANCIAL ADMINISTRATION.
            • Claims and Warrants
        • Title V MILITARY AFFAIRS AND POLICE
          • Chapter 41 MILITARY FORCES
        • Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
          • Chapter 48 COUNTY CLASSIFICATION
          • Chapter 50 COUNTY FINANCES, BUDGET AND RETIREMENT SYSTEMS.
            • General Provisions
          • Chapter 52 COUNTY COLLECTORS
            • Second Class and Certain First Class Counties
          • Chapter 53 COUNTY ASSESSORS
          • Chapter 65 TOWNSHIP ORGANIZATION COUNTIES
            • Township as Corporate Body-Board of Directors
          • Chapter 66 CONSTITUTIONAL CHARTER COUNTIES, MISCELLANEOUS PROVISIONS
            • Convention and Tourism Tax
            • Sports Facility Maintenance Tax (Jackson County)
            • County Sales Tax
          • Chapter 67 POLITICAL SUBDIVISIONS, MISCELLANEOUS POWERS
          • Chapter 70 POWERS OF POLITICAL SUBDIVISIONS TO COOPERATE OR CONTRACT WITH GOVERNMENTAL UNITS.
        • Title VII CITIES, TOWNS AND VILLAGES
          • Chapter 71 PROVISIONS RELATIVE TO ALL CITIES AND TOWNS
          • Chapter 82 CONSTITUTIONAL CHARTER CITIES
          • Chapter 92 TAXATION IN ST. LOUIS, KANSAS CITY (AND CERTAIN OTHER CITIES).
          • Chapter 94 TAXATION IN OTHER CITIES.
          • Chapter 95 FINANCIAL ADMINISTRATION AND INDEBTEDNESS
          • Chapter 99 MUNICIPAL HOUSING
          • Chapter 100 INDUSTRIAL DEVELOPMENT.
        • Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS.
          • Chapter 104 RETIREMENT OF STATE OFFICERS AND EMPLOYEES.
          • Chapter 108 BOND ISSUES, MISCELLANEOUS PROVISIONS.
        • Title X TAXATION AND REVENUE.
          • Chapter 135 TAX RELIEF
          • Chapter 136 COLLECTION OF STATE TAXES
          • Chapter 137 ASSESSMENT AND LEVY OF PROPERTY TAXES
          • Chapter 138 EQUALIZATION AND REVIEW OF TAX ASSESSMENTS
          • Chapter 139 PAYMENT AND COLLECTION OF CURRENT TAXES
          • Chapter 140 COLLECTION OF DELINQUENT TAXES GENERALLY
          • Chapter 141 DELINQUENT TAXES—FIRST CLASS COUNTIES AND ST. LOUIS CITY
          • Chapter 142 MOTOR FUEL TAX
          • Chapter 143 INCOME TAX
          • Chapter 144 SALES AND USE TAX
          • Chapter 147 CORPORATION FRANCHISE TAX
          • Chapter 148 TAXATION OF FINANCIAL INSTITUTIONS
          • Chapter 149 CIGARETTE TAX
          • Chapter 150 MERCHANTS', MANUFACTURERS', ITINERANT VENDORS' AND PEDDLERS' LICENSES AND TAXES
          • Chapter 155 TAXATION OF AIRCRAFT
        • Title XI EDUCATION AND LIBRARIES.
          • Chapter 160 SCHOOLS - GENERAL PROVISIONS.
          • Chapter 169 TEACHER AND SCHOOL EMPLOYEE RETIREMENT SYSTEMS
          • Chapter 182 COUNTY AND CITY LIBRARIES–LIBRARIES GENERALLY
          • Chapter 184 MUSEUMS—METROLPOLITAN PARK DISTRICTS AND MEMORIALS
        • Title XII PUBLIC HEALTH AND WELFARE
          • Chapter 190 EMERGENCY SERVICES.
          • Chapter 205 COUNTY HEALTH AND WELFARE PROGRAMS
          • Chapter 209 AID TO THE BLIND—RIGHTS OF PERSONS WITH VISUAL, HEARING OR PHYSICAL DISABILITIES
          • Chapter 221 JAILS AND JAILERS
          • Chapter 231 MAINTENANCE OF PUBLIC ROADS
        • Title XIV ROADS AND WATERWAYS
          • Chapter 238 TRANSPORTATION DISTRICTS AND TRANSPORTATION CORPORATIONS, SPECIAL PROJECTS.
        • Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT.
          • Chapter 251 COMMUNITY AFFAIRS, PLANNING AND DEVELOPMENT
          • Chapter 260 ENVIRONMENTAL CONTROL
        • Title XVIII LABOR AND INDUSTRIAL RELATIONS.
          • Chapter 285 EMPLOYERS AND EMPLOYEES GENERALLY
        • Title XIX MOTOR VEHICLES, WATERCRAFT AND AVIATION
          • Chapter 301 REGISTRATION AND LICENSING OF MOTOR VEHICLES
          • Chapter 306 WATERCRAFT REGULATIONS AND LICENSING—STATE WATER PATROL.
        • Title XXI PUBLIC SAFETY AND MORALS.
          • Chapter 313 LICENSED GAMING ACTIVITIES
          • Chapter 321 FIRE PROTECTION DISTRICTS
          • Chapter 338 PHARMACISTS AND PHARMACIES REGULATION OF WHOLESALE DRUG DISTRIBUTORS
        • Title XXIV BUSINESS AND FINANCIAL INSTITUTIONS.
          • Chapter 361 DIVISION OF FINANCE AND POWERS OF DIRECTOR OF FINANCE
          • Chapter 376 LIFE, HEALTH AND ACCIDENT INSURANCE
          • Chapter 379 INSURANCE OTHER THAN LIFE.
        • Title XXV INCORPORATION AND REGULATION OF CERTAIN UTILITIES AND CARRIERS.
          • Chapter 393 GAS, ELECTRIC, WATER, HEATING AND SEWER COMPANIES
        • Title XXIX OWNERSHIP AND CONVEYANCE OF PROPERTY.
          • Chapter 447 LOST AND UNCLAIMED PROPERTY
        • Title XXXII COURTS
          • Chapter 477 SUPREME COURT AND COURT OF APPEALS
          • Chapter 478 CIRCUIT COURTS.
          • Chapter 488 COURT COSTS.
        • Title XXXV CIVIL PROCEDURE AND LIMITATIONS
          • Chapter 507 PARTIES
          • Chapter 508 VENUE AND CHANGE OF VENUE
          • Chapter 516 STATUTES OF LIMITATION
        • Title XXXVI STATUTORY ACTIONS AND TORTS
          • Chapter 526 INJUNCTIONS
          • Chapter 536 ADMINISTRATIVE PROCEDURE AND REVIEW
        • Title XXXVIII CRIMES AND PUNISHMENT; PEACE OFFICERS AND PUBLIC DEFENDERS.
          • Chapter 573 PORNOGRAPHY AND RELATED OFFENSES
          • Chapter 610 GOVERNMENTAL BODIES AND RECORDS
        • Title XL ADDITIONAL EXECUTIVE DEPARTMENTS.
          • Chapter 620 DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Chapter 621 ADMINISTRATIVE HEARING COMMISSION
          • Chapter 644 WATER POLLUTION
          • Chapter 650 DEPARTMENT OF PUBLIC SAFETY
          • Chapter 660 DEPARTMENT OF SOCIAL SERVICES
            • Telephone Service, Economy Rate
        • Title XLI CODES AND STANDARDS
          • Chapter 700 MANUFACTURED HOMES (MOBILE HOMES).
      • Kansas City Code of General Ordinances
        • Chapter 68 TAXATION
          • Article VII SALES TAXES
            • Division 1 Generally
            • Division 2 Transportation.
          • Article X LEVIES AND ASSESSMENTS
      • Revised Code of City of St. Louis
        • Title 5 REVENUE AND FINANCE
          • Chapter 5.24 SALES TAX
          • Chapter 5.68 EMPLOYEE FEE AND SUPPLEMENTAL SALES TAX
    • Regulations
      • Mo. Code Regs.
        • Title 1 OFFICE OF ADMINISTRATION
          • Division 15 ADMINISTRATIVE HEARING COMMISSION
        • Title 5 DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION
          • Division 60 VOCATIONAL AND ADULT EDUCATION
        • Title 12 DEPARTMENT OF REVENUE
          • Division 10 DIRECTOR OF REVENUE
            • Chapter 1 Organization of Department of Revenue
            • Chapter 3 State Sales Tax
            • Chapter 4 State Use Tax
            • Chapter 5 City Sales Tax, Transportation Sales Tax and Public Mass Transportation Tax
            • Chapter 6 Motor Vehicle Fuel Tax
            • Chapter 11 County Sales Tax
            • Chapter 23 Motor Vehicle
            • Chapter 41 General Tax Provisions
            • Chapter 42 General Department Policies
            • Chapter 43 Investment of Nonstate Funds
            • Chapter 44 Miscellaneous Fees and Taxes
            • Chapter 101 Sales/Use Tax—Nature Of Tax
            • Chapter 102 Sales/Use Tax—Taxpayers Rights
            • Chapter 103 Sales/Use Tax—Imposition of Tax
            • Chapter 104 Sales/Use Tax—Registration
            • Chapter 107 Sales/Use Tax—Exemption Certificates
            • Chapter 108 Sales/Use Tax—Taxable Services
            • Chapter 109 Sales/Use Tax—Sale of Property vs. Sale of Service
            • Chapter 110 Sales/Use Tax—Exemptions
            • Chapter 111 Sales/Use Tax—Machinery And Equipment Exemptions
            • Chapter 112 Sales/Use Tax—Contractors
            • Chapter 113 Sales/Use Tax—Use Tax
            • Chapter 114 Sales/Use Tax—Constitutional Issues
            • Chapter 115 Sales/Use Tax—Statute of Limitations
          • Division 30 STATE TAX COMMISSION
            • Chapter 1 General Organization
            • Chapter 2 Original Assessment
            • Chapter 3 Local Assessment of Property and Appeals From Local Boards of Equalization
      • Kansas City Earnings Tax Regulations
        • KANSAS CITY EARNINGS TAX REGULATIONS
          • Article VI EARNINGS AND PROFITS TAX
    • Index
      • Sales--Use
      • General Administrative
  • Montana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES, AND ITEMS SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • ACCOMMODATIONS TAX
        • MOTOR VEHICLE SALES TAX (REPEALED)
        • PUBLIC CONTRACTORS TAX
        • RESORT TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • PERSONS, ENTITIES, AND ITEMS SUBJECT TO SALES AND USE TAXES
        • ACCOMMODATIONS TAX
        • MOTOR VEHICLE SALES TAX (REPEALED)
        • PUBLIC CONTRACTORS TAX
        • RESORT TAX
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mont. Constitution
        • Article III GENERAL GOVERNMENT
        • Article V THE LEGISLATURE
        • Article VIII REVENUE AND FINANCE
        • Article IX ENVIRONMENT AND NATURAL RESOURCES
        • Article XII DEPARTMENTS AND INSTITUTIONS
        • Article XIII GENERAL PROVISIONS
      • Mont. Code Ann.
        • Title 1 GENERAL LAWS AND DEFINITIONS
          • Chapter 1 GENERAL PROVISIONS
            • Part 2 General Definitions Of Terms Used In Code
            • Part 3 Rules Concerning Time
            • Part 4 Citizenship
          • Chapter 2 STATUTORY CONSTRUCTION
            • Part 1 General Provisions
            • Part 2 Effect Of Legislature's Actions
        • Title 2 GOVERNMENT STRUCTURE AND ADMINISTRATION
          • Chapter 4 ADMINISTRATIVE PROCEDURE ACT
            • Part 1 General Provisions
            • Part 2 Organizational And Procedural Rules
            • Part 3 Adoption And Publication Of Rules
            • Part 4 Legislative Review Of Rules
            • Part 5 Judicial Notice And Declaratory Rulings
            • Part 6 Contested Cases
            • Part 7 Judicial Review Of Contested Cases
          • Chapter 15 EXECUTIVE BRANCH OFFICES AND AGENCIES
            • Part 4 Secretary Of State
            • Part 5 Attorney General
            • Part 13 Department Of Revenue
        • Title 5 LEGISLATIVE BRANCH
          • Chapter 2 COMPOSITION AND ORGANIZATION
            • Part 1 General
          • Chapter 12 LEGISLATIVE FINANCE ACT
            • Part 3 Legislative Fiscal Analyst
        • Title 7 LOCAL GOVERNMENT
          • Chapter 6 FINANCIAL ADMINISTRATION AND TAXATION
            • Part 15 Resort Tax
          • Chapter 15 HOUSING AND CONSTRUCTION
            • Part 42 Urban Renewal
            • Part 43 Urban Renewal Continued
        • Title 13 ELECTIONS CHAPTER
          • Chapter 27 BALLOT ISSUES PART
            • Part 1 General Provisions
            • Part 5 Election Procedure
        • Title 15 TAXATION
          • Chapter 1 TAX ADMINISTRATION
            • Part 1 General Provisions
            • Part 2 Department Of Revenue
            • Part 3 Investigation And Hearings
            • Part 4 Protest Payments, Actions To Recover, And Alternative Remedies
            • Part 5 Disposition Of Tax Proceeds
            • Part 6 Multistate Tax Compact
            • Part 7 Collection Of Delinquent Taxes — Warrant For Distraint
            • Part 8 Payment Of Taxes By Electronic Funds Transfer
          • Chapter 2 STATE TAX APPEAL BOARD
            • Part 1 Composition And Organization
            • Part 2 Powers And Duties
            • Part 3 Appeal Procedure
          • Chapter 8 ASSESSMENT PROCEDURE
            • Part 6 Assessment Revision
            • Part 7 Assessment And Map Books
          • Chapter 9 EQUALIZATION
            • Part 1 General Provisions
          • Chapter 15 PROPERTY TAX APPEALS
            • Part 1 County Tax Appeal Board
          • Chapter 23 CENTRALLY ASSESSED PROPERTY
            • Part 1 General Provisions
          • Chapter 25 DANGEROUS DRUG TAX (REPEALED)
            • Part 1 General Provisions (Repealed)
          • Chapter 30 INDIVIDUAL INCOME TAX
            • Part 1 Rate And Return Of Tax (Renumbered, Repealed, and Terminated)
            • Part 3 Administration And Collection (Renumbered and Repealed)
          • Chapter 31 CORPORATION LICENSE OR INCOME TAX
            • Part 6 Lists Of Corporations
          • Chapter 32 ENERGY–RELATED AND ECOLOGICAL TAX INCENTIVES
            • Part 1 Investment In Energy Conservation Or Alternative Energy
            • Part 3 Tax Deduction For Purchasing Montana-Produced Organic Fertilizer And Inorganic Fertilizer Produced As Byproduct
            • Part 4 Alternative Energy Generation
            • Part 5 Mineral And Coal Exploration Incentives
            • Part 6 Recycling Of Material
          • Chapter 33 SMALL BUSINESS INVESTMENT INCENTIVES
            • Part 1 Small Business Investment Companies — Tax Exemptions
          • Chapter 35 COAL SEVERANCE TAX
            • Part 1 General Provisions
          • Chapter 50 PUBLIC CONTRACTOR'S FEES AND TAX
            • Part 1 General Provisions
            • Part 2 Tax On Contractors
            • Part 3 Contractor's Tax Return
          • Chapter 53 RETAIL TELECOMMUNICATIONS EXCISE TAX
            • Part 1 General Provisions
          • Chapter 60 NURSING FACILITY UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 61 MEDICAL CARE SAVINGS ACCOUNT
            • Part 1 General Provisions
            • Part 2 Medical Care Savings Account — Administration
          • Chapter 65 LODGING FACILITY USE TAX
            • Part 1 General Provisions
          • Chapter 66 HOSPITAL FACILITY UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED –– UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 68 SALES TAX
            • Part 1 Imposition Of Tax
            • Part 2 Nontaxable Transactions And Exemptions
            • Part 4 Permits And Certificates
            • Part 5 Returns And Payment
            • Part 8 General Administration
        • Title 17 STATE FINANCE
          • Chapter 5 PUBLIC BOND ISSUES
            • Part 7 Coal Severance Tax Bonds — Water Development
          • Chapter 6 DEPOSITS AND INVESTMENTS
            • Part 3 Montana In-State Investment
          • Chapter 7 BUDGETING AND APPROPRIATIONS
            • Part 5 Statutory Appropriations
          • Chapter 8 DISBURSEMENT AND EXPENDITURE
            • Part 1 Limits On Disbursements And Expenditures
        • Title 20 EDUCATION
          • Chapter 20 SCHOOL ELECTIONS
            • Part 3 Qualification And Registration Of Electors
        • Title 25 CIVIL PROCEDURE
          • Chapter 9 Judgment
        • Title 27 CIVIL LIABILITY, REMEDIES, AND LIMITATIONS
          • Chapter 1 Availability Of Remedies — Liability
            • Part 7 Liability
        • Title 32 FINANCIAL INSTITUTIONS
          • Chapter 1 BANKS AND TRUST COMPANIES
            • Part 5 Dissolution, Closing, And Liquidation
          • Chapter 3 CREDIT UNIONS
            • Part 9 Taxation
        • Title 35 CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS
          • Chapter 1 BUSINESS CORPORATIONS
            • Part 13 Secretary Of State
          • Chapter 12 LIMITED PARTNERSHIPS
            • Part 6 Formation — Certificate Of Limited Partnership
        • Title 39 LABOR
          • Chapter 71 WORKER'S COMPENSATION
            • Part 1 General Provisions
        • Title 41 MINORS
          • Chapter 3 CHILD ABUSE AND NEGLECT
            • Part 7 Montana Children's Trust Fund (Renumbered)
        • Title 50 HEALTH AND SAFETY
          • Chapter 3 STATE FIRE PREVENTION AND INVESTIGATION PROGRAM
            • Part 1 General Provisions
          • Chapter 5 HOSPITALS AND RELATED FACILITIES
            • Part 1 General Provisions
          • Chapter 51 HOTELS, MOTELS, AND ROOMINGHOUSES
            • Part 1 General Provisions
        • Title 53 SOCIAL SERVICES AND INSTITUTIONS
          • Chapter 6 HEALTH CARE SERVICES
            • Part 1 Medical Assistance — Medicaid
            • Part 11 Prevention And Stabilization Account
        • Title 60 HIGHWAYS AND TRANSPORTATION
          • Chapter 2 STATE ADMINISTRATION
            • Part 3 Ports Of Entry, Checking Stations, And Interstate Cooperation
        • Title 61 MOTOR VEHICLES
          • Chapter 3 CERTIFICATES OF OWNERSHIP, REGISTRATION, AND TAXATION OF MOTOR VEHICLES
            • Part 4 Special Registration
            • Part 5 Taxes, Fees, And Fees In Lieu Of Taxes
        • Title 69 PUBLIC UTILITIES AND CARRIERS
          • Chapter 2 GENERAL REGULATORY PROVISIONS
            • Part 2 Role Of Consumer Counsel
        • Title 71 MORTGAGES, PLEDGES, AND LIENS
          • Chapter 3 LIENS
            • Part 2 Federal Tax Liens
        • Title 80 AGRICULTURE
          • Chapter 12 MONTANA AGRICULTURAL LOAN AUTHORITY ACT
            • Part 1 General
            • Part 2 Loans
            • Part 3 Bonds
        • Title 90 PLANNING, RESEARCH, AND DEVELOPMENT
          • Chapter 8 MONTANA CAPITAL COMPANY ACT
            • Part 1 General Provisions
            • Part 2 Tax Credits Investments In Capital Company
            • Part 3 Regulation Of Capital Companies
      • L. 2013
        • L. 2013, c. 200
    • Regulations
      • Mont. Admin. R.
        • Title 42 DEPARTMENT OF REVENUE
          • Chapter 1 ORGANIZATIONAL RULE
          • Chapter 2 GENERAL DEPARTMENT RULES
            • Subchapter 1 Procedural Rules
            • Subchapter 2 Administrative Summons
            • Subchapter 3 Public Participation and Penalty and Interest
            • Subchapter 4 Small Businesses
            • Subchapter 5 Partial Payments, Penalties, Interest, and Collection
            • Subchapter 6 Dispute Resolution
            • Subchapter 7 Public Access
            • Subchapter 8 Ethics Rules
            • Subchapter 10 Office of Taxpayer Assistance
          • Chapter 3 WAIVER OF PENALTY AND INTEREST
            • Subchapter 1 Waiver Of Penalty And Interest
          • Chapter 4 DEPARTMENT RULES ON ENERGY RELATED TAX INCENTIVES
            • Subchapter 1 Individual — Tax Credits for Alternative Energy Systems
          • Chapter 9 PASS-THROUGH ENTITIES
            • Subchapter 1 General
          • Chapter 14 LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
            • Subchapter 1 Registration and Permits
            • Subchapter 2 Collection, Reporting, and Payment Requirements for the Seller
            • Subchapter 3 Taxable and Nontaxable Transactions for the User
            • Subchapter 10 Registration and Permits
            • Subchapter 11 Collection, Reporting, and Payment Requirements for the seller
            • Subchapter 12 Taxable and Nontaxable Transactions for the User
          • Chapter 15 GENERAL PROVISIONS AND PREPARATION OF TAX RETURNS
            • Subchapter 1 General Provisions
            • Subchapter 3 Tax Returns
            • Subchapter 7 Composite Returns
          • Chapter 16 INCOME TAX DIVISION—PAYMENT OF TAX AND TREATMENT OF NONRESIDENTS
            • Subchapter 12 Nonresident Allocation And Apportionment Of Income
          • Chapter 19 PROPERTY TAX — GENERAL PROVISIONS
            • Subchapter 11 Energy Related Tax Incentives
            • Subchapter 12 New Industrial Property
            • Subchapter 13 Tax Sale Certificates
          • Chapter 22 INDUSTRIAL PROPERTY
            • Subchapter 2 Wholesale Energy Transaction Tax
          • Chapter 25 INDIVIDUAL AND CORPORATION—BIODIESEL AND BIOLUBRICANT TAX CREDIT
            • Subchapter 18 Oil And Gas
          • Chapter 26 NATURAL RESOURCE AND CORPORATION TAX DIVISION—MULTISTATE ACTIVITIES
            • Subchapter 12 Telecommunication Services for Corporation License Taxes.
          • Chapter 29 UNIVERSAL SYSTEM BENEFITS PROGRAMS
            • Subchapter 1 Review Process
          • Chapter 31 INCOME TAX DIVISION—MISCELLANEOUS TAX—COMMERCIAL ACTIVITIES
            • Subchapter 21 Public Contractors
    • Index
      • Sales--Use
      • General Administrative
  • Nebraska
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • BASIS OF TAX
        • CREDITS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Neb.
        • Article III LEGISLATIVE POWER
        • Article IV EXECUTIVE
        • Article VIII REVENUE
      • Neb. Rev. Stat
        • Chapter 9 BINGO AND OTHER GAMBLING
          • Article 2 BINGO
          • Article 3 PICKLE CARDS
          • Article 4 LOTTERIES AND RAFFLES
          • Article 5 SMALL LOTTERIES AND RAFFLES
          • Article 6 COUNTY AND CITY LOTTERIES
        • Chapter 13 CITIES, COUNTIES, AND OTHER POLITICAL SUBDIVISIONS
          • Article 3 POLITICAL SUBDIVISIONS; PARTICULAR CLASSES AND PROJECTS
          • Article 6 FINANCES
          • Article 8 INTERLOCAL COOPERATION ACT
          • Article 11 INDUSTRIAL DEVELOPMENT
          • Article 28 MUNICIPAL COUNTIES.
        • Chapter 16 CITIES OF THE FIRST CLASS
          • Article 7 FISCAL MANAGEMENT, REVENUE, AND FINANCES
        • Chapter 21 CORPORATIONS AND OTHER COMPANIES
          • Article 17 CREDIT UNIONS
        • Chapter 23 COUNTY GOVERNMENT AND OFFICERS
          • Article 16 COUNTY TREASURER
        • Chapter 24 COURTS
          • Article 11 COURT OF APPEALS
        • Chapter 25 COURTS; CIVIL PROCEDURE
          • Article 2 COMMENCEMENT AND LIMITATION OF ACTIONS
          • Article 19 REVERSAL OR MODIFICATION OF JUDGMENTS AND ORDERS BY APPELLATE COURTS
          • Article 21 ACTIONS AND PROCEEDINGS IN PARTICULAR CASES
        • Chapter 32 ELECTIONS
          • Article 14 RECALL
        • Chapter 44 INSURANCE
          • Article 1 POWERS OF DEPARTMENT OF INSURANCE
          • Article 12 RECIPROCAL INSURANCE
          • Article 38 DENTAL SERVICES
        • Chapter 45 INTEREST, LOANS, AND DEBT
          • Article 1 INTEREST RATES AND LOANS
        • Chapter 48 LABOR
          • Article 6 EMPLOYMENT SECURITY
          • Article 27 PROFESSIONAL EMPLOYER ORGANIZATION REGISTRATION ACT
        • Chapter 52 LIENS
          • Article 10 UNIFORM FEDERAL LIEN REGISTRATION ACT
        • Chapter 53 LIQUORS
          • Article 1 NEBRASKA LIQUOR CONTROL ACT
        • Chapter 60 MOTOR VEHICLES
          • Article 1 TITLE TO MOTOR VEHICLES
          • Article 3 MOTOR VEHICLE REGISTRATION
        • Chapter 66 OILS, FUELS, AND ENERGY
          • Article 7 MOTOR FUEL TAX ENFORCEMENT AND COLLECTION
          • Article 13 ETHANOL
        • Chapter 72 PUBLIC LANDS, BUILDINGS, AND FUNDS
          • Article 16 DEBTS OWED TO STATE
          • Article 24 FERGUSON HOUSE
        • Chapter 77 REVENUE AND TAXATION
          • Article 3 DEPARTMENT OF REVENUE
          • Article 5 STATE BOARD OF EQUALIZATION AND ASSESSMENT
          • Article 9 INSURANCE COMPANIES
          • Article 10 TRANSFORMATIONAL TOURISM AND REDEVELOPMENT ACT
          • Article 16 LEVY AND TAX LIST
          • Article 17 COLLECTION OF TAXES
          • Article 22 WARRANTS
          • Article 23 DEPOSIT AND INVESTMENT OF PUBLIC FUNDS.
          • Article 24 MISCELLANEOUS PROVISIONS.
          • Article 26 CIGARETTE TAX
          • Article 27 SALES AND INCOME TAX
          • Article 30 MECHANICAL AMUSEMENT DEVICE TAX ACT.
          • Article 31 REGISTRATION BY NONRESIDENT CONTRACTORS
          • Article 32 LAND REUTILIZATION AUTHORITY.
          • Article 36 LOCAL GOVERNMENT ASSISTANCE
          • Article 39 UNIFORM STATE TAX LIEN REGISTRATION AND ENFORCEMENT
          • Article 41 EMPLOYMENT AND INVESTMENT GROWTH ACT
          • Article 44 COMMERCIAL FERTILIZER FEE
          • Article 45 RENTAL OF MOTOR VEHICLES
          • Article 46 REVENUE FORECASTING.
          • Article 49 QUALITY JOBS ACT
          • Article 50 TAX EQUALIZATION AND REVIEW COMMISSION ACT
          • Article 51 REVIEW INCENTIVES PROGRAM COMMITTEE
          • Article 55 INVEST NEBRASKA ACT
          • Article 56 TAX AMNESTY PROGRAM
          • Article 57 NEBRASKA ADVANTAGE ACT
          • Article 58 NEBRASKA ADVANTAGE RESEARCH AND DEVELOPMENT ACT
          • Article 60 TAX POLICY REFORM COMMISSION
        • Chapter 79 SCHOOLS
          • Article 10 SCHOOL TAXATION, FINANCE, AND FACILITIES
          • Article 12 EDUCATIONAL SERVICE UNITS ACT
        • Chapter 80 SOLDIERS AND SAILORS
          • Article 4 VETERANS AID
        • Chapter 81 STATE ADMINISTRATIVE DEPARTMENTS
          • Article 1 THE GOVERNOR AND ADMINISTRATIVE DEPARTMENTS
          • Article 5 STATE FIRE MARSHALL
          • Article 12 DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Article 15 ENVIRONMENTAL PROTECTION
          • Article 37 NEBRASKA VISITORS DEVELOPMENT ACT
        • Chapter 84 STATE OFFICERS
          • Article 9 RULES OF ADMINISTRATIVE AGENCIES
        • Chapter 85 STATE UNIVERSITY, STATE COLLEGES, AND POSTSECONDARY EDUCATION
          • Article 18 EDUCATIONAL SAVINGS PLAN TRUST
        • Chapter 86 TELECOMMUNICATIONS AND TECHNOLOGY
          • Article 3 EMERGENCY TELEPHONE COMMUNICATIONS SYSTEMS
          • Article 4 PUBLIC SAFETY SYSTEMS
    • Regulations
      • Neb. Admin. R. & Regs.
        • Title 230 NEBRASKA DEPARTMENT OF LABOR
          • Chapter 3 REGULATIONS FOR THE PROFESSIONAL EMPLOYER ORGANIZATION REGISTRATION ACT
        • Title 316 NEBRASKA DEPARTMENT OF REVENUE
          • Chapter 1 SALES AND USE TAX REGULATIONS
          • Chapter 8 (Repealed eff. 6-6-2011.) NONRESIDENT CONTRACTOR
          • Chapter 9 LOCAL OPTION SALES AND USE TAX REGULATIONS
          • Chapter 13 NAMEPLATE CAPACITY TAX
          • Chapter 33 PRACTICE AND PROCEDURE REGULATIONS
          • Chapter 48 STATE BOARD OF EQUALIZATION AND ASSESSMENT.
          • Chapter 54 MECHANICAL AMUSEMENT DEVICE TAX
          • Chapter 57 CIGARETTE TAX.
          • Chapter 68 LODGING TAX
          • Chapter 81 (REPEALED) MOTOR VEHICLE FUELS TAX REGULATIONS
          • Chapter 85 (REPEALED) AIRCRAFT FUELS TAX REGULATIONS
          • Chapter 91 (REPEALED) DIESEL FUEL TAX REGULATIONS
    • Index
      • Sales--Use
      • General Administrative
  • Nevada
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS Of TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES, AND USE TAXES
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • BASIS Of TAX
        • CREDITS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Nev. Constitution
        • Article 4 LEGISLATIVE DEPARTMENT
        • Article 5 EXECUTIVE DEPARTMENT
        • Article 8 MUNICIPAL AND OTHER CORPORATIONS
        • Article 9 FINANCE AND STATE DEBT
        • Article 10 TAXATION
        • Article 19 INITIATIVE AND REFERENDUM
      • Nev. Rev. Stat.
        • Title 2 CIVIL PRACTICE
          • Chapter 11 LIMITATION OF ACTIONS
            • General Provisions
            • Actions Other Than for the Recovery of Real Property
            • Actions by or on Behalf of This State
          • Chapter 19 FEES
        • Title 3 REMEDIES; SPECIAL ACTIONS AND PROCEEDINGS
          • Chapter 32 RECEIVERS
        • Title 17 STATE LEGISLATIVE DEPARTMENT
          • Chapter 218 STATE LEGISLATURE
            • Legislative Committee on Taxation, Public Revenue and Tax Policy
          • Chapter 218D LEGISLATIVE MEASURES AND PROCEDURES
            • Tax Exemptions and Abatements
        • Title 18 STATE EXECUTIVE DEPARTMENT
          • Chapter 233B NEVADA ADMINISTRATIVE PROCEDURE ACT
            • General Provisions
            • Administrative Regulations
            • Adjudication of Contested Cases
        • Title 19 MISCELLANEOUS MATTERS RELATED TO GOVERNMENT AND PUBLIC AFFAIRS
          • Chapter 236 HOLIDAYS AND PERIODS OF OBSERVANCE
            • Holidays
          • Chapter 238 LEGAL NOTICES AND ADVERTISEMENTS
            • Use of Mail for Filing and Payment
        • Title 20 COUNTIES AND TOWNSHIPS: FORMATION, GOVERNMENT AND OFFICERS
          • Chapter 244 COUNTIES: GOVERNMENT
            • Regulation, Taxation and Licensing of Businesses and Occupations
            • Agriculture and Fairs
            • Advertising of County's Resources and Advantages
            • Wildlife and Natural Resources
          • Chapter 244A COUNTIES: FINANCING OF PUBLIC IMPROVEMENTS
            • Minor League Baseball Stadium Project
            • Performing Arts Center
        • Title 21 CITIES AND TOWNS
          • Chapter 268 POWERS AND DUTIES COMMON TO CITIES AND TOWNS INCORPORATED UNDER GENERAL OR SPECIAL LAWS
            • General Provisions
            • Regulation, Taxation and Licensing of Businesses and Occupations
            • Taxing District to Defray Cost of Additional Police Protection
            • District to Defray Cost of Improving Central Business Area
          • Chapter 269 UNINCORPORATED TOWNS
            • Taxation
            • Police Protection
            • Alternative Provisions for Formation of Towns in Certain Counties (Unincorporated Town Government Law)
              • Formation of Unincorporated Towns
          • Chapter 274 ZONES FOR ECONOMIC DEVELOPMENT
            • General Provisions
            • Abatements for Businesses in Certain Areas of Economic Development
        • Title 22 COOPERATIVE AGREEMENTS BY PUBLIC AGENCIES; PLANNING AND ZONING; DEVELOPMENT AND REDEVELOPMENT
          • Chapter 278 PLANNING AND ZONING
            • Tax for Improvement of Transportation
          • Chapter 280 METROPOLITAN POLICE DEPARTMENTS FINANCES
            • General Provisions
            • Finances
        • Title 28 PUBLIC WORKS AND PLANNING
          • Chapter 338 PUBLIC WORKS
            • Alternative Procedures for Local Governments
              • Provisions Required in Contracts
        • Title 31 PUBLIC FINANCIAL ADMINISTRATION
          • Chapter 353 STATE FINANCIAL ADMINISTRATION REFUNDS
            • Refunds
          • Chapter 353C COLLECTION OF DEBTS OWED TO STATE AGENCY
          • Chapter 354 LOCAL FINANCIAL ADMINISTRATION
            • Refunds
            • Budgets of Local Governments
            • Delinquent Documents; Technical Financial Assistance; Severe Financial Emergency
        • Title 32 REVENUE AND TAXATION
          • Chapter 360 GENERAL PROVISIONS
            • Definitions
            • Administration
            • Rights and Responsibilities of Taxpayers
            • Payment of Taxes and Fees
            • Determination of Deficient Payment
            • Determination of Jeopardized Taxes
            • Penalties
            • Procedures for Collection and Enforcement
              • Summary Judgment for Amount Due
              • Liens
              • Priority of Taxes and Related Liens
              • Warrant for Collection
              • Miscellaneous Procedures
            • Distribution of Proceeds of Certain Taxes to Local Governments
            • Abatement of Taxes on New or Expanded Business
            • State Business Licenses
            • Acquisition or Expansion of Public Utilities by Local Governments
            • Money Pledged for Certain Local Improvements
          • Chapter 360A ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS
            • General Provisions
            • Licenses and Permits
            • Payment of Taxes and Fees
            • Determination of Deficient Payment
            • Determination of Jeopardized Taxes and Fees
            • Procedures for Collection and Enforcement
              • Action for Collection
              • Summary Judgment for Amount Due
              • Liens
              • Warrant for Collection
              • Miscellaneous Procedures
          • Chapter 360B SALES AND USE TAX ADMINISTRATION GENERAL PROVISIONS
            • General Provisions
            • Streamlined Sales and Use Tax Agreement
              • Membership in Agreement
              • Implementation of Agreement
              • Sources of Transactions
              • Construction of Common Terms
          • Chapter 361 PROPERTY TAX
            • Assessment
              • Taxable and Exempt Property
              • Exemption of Fine Art for Public Display
              • Assessments by Nevada Tax Commission
            • Equalization
              • Equalization by State Board of Equalization
          • Chapter 364 LICENSE TAXES
            • County Business Licenses
            • Affidavit of Applicant for License to Sell Retail Merchandise
            • Tax on Rental of Transient Lodging
            • Exemptions and Penalties
            • Taxes and Fees Measured by Income or Revenue of Private Enterprise
          • Chapter 364A BUSINESS TAX
            • General Provisions
            • Administration
            • Business License; Imposition and Collection of Tax
            • Overpayments and Refunds
            • Miscellaneous Provisions
          • Chapter 365 TAXES ON FUELS
            • Imposition of Tax
            • Distribution and Use of Proceeds
            • Penalties and Enforcement
          • Chapter 366 TAX ON SPECIAL FUEL—GENERAL PROVISIONS
            • Administration
          • Chapter 370 TOBACCO: LICENSES AND TAXES
            • Miscellaneous Provisions
          • Chapter 372 SALES AND USE TAXES
            • General Provisions
            • Sales Tax
            • Use Tax
            • Exemptions
            • Returns and Payments
            • Security
            • Overpayments and Refunds
            • Administration
            • Penalties
            • Miscellaneous Provisions
          • Chapter 372A TAX ON CONTROLLED SUBSTANCES
          • Chapter 373 COUNTY FUEL TAX LAW
          • Chapter 374 LOCAL SCHOOL SUPPORT TAX
            • General Provisions
            • Sales Tax
            • Use Tax
            • Exemptions
            • Abatements
            • Returns and Payments
            • Security
            • Overpayments and Refunds
            • Administration
            • Penalties
            • Miscellaneous Provisions
          • Chapter 374A LOCAL TAX FOR EXTRAORDINARY MAINTENANCE, REPAIR OR IMPROVEMENT OF SCHOOL FACILITIES
          • Chapter 377 CITY-COUNTY RELIEF TAX
          • Chapter 377A TAXES FOR MISCELLANEOUS SPECIAL PURPOSES
          • Chapter 377B TAX FOR INFRASTRUCTURE
        • Title 33 LIBRARIES; MUSEUMS; HISTORIC PRESERVATION
          • Chapter 379 PUBLIC LIBRARIES
            • County, District, Consolidated and Town Libraries
            • City Libraries
        • Title 35 HIGHWAYS; ROADS; BRIDGES; PARKS
          • Chapter 403 COUNTY ROADS, HIGHWAYS AND BRIDGES
            • County Bridges
        • Title 42 PROTECTION FROM FIRE AND EXPLOSIVES
          • Chapter 473 FIRE PROTECTION DISTRICTS RECEIVING FEDERAL AID
        • Title 43 VEHICLES AND WATERCRAFT
          • Chapter 482 MOTOR VEHICLES AND TRAILERS: LICENSING, REGISTRATION, SALES AND LEASES
            • General Provisions
            • Original and Renewal of Registration
            • Vehicles Leased for Short Term
            • Permits for Unregistered Motor Vehicles
        • Title 44 AERONAUTICS
          • Chapter 495 CITY AND COUNTY AIRPORTS AND FACILITIES; COMPANIES FOR AIR TRANSPORTATION
            • Acquisition and Operation of Airports by Counties and Cities
            • Commercial Helicopters: Personal Property Tax Exemption
          • Chapter 496 MUNICIPAL AIRPORTS
            • Contracts, Debt, Finances and Investments
        • Title 48 WATER
          • Chapter 539 IRRIGATION DISTRICTS
            • Bonds
              • Levy and Collection of Ad Valorem Taxes as Additional Security for Payment of Certain Bonds
            • Assessments
        • Title 57 INSURANCE
          • Chapter 679B COMMISSIONER OF INSURANCE
            • General Provisions
      • L. 2013
        • L. 2013, c. 46
    • Regulations
      • Nev. Admin. Code
        • Chapter 360 REVENUE AND TAXATION: GENERALLY
          • GENERAL PROVISIONS
          • PRACTICE BEFORE THE NEVADA TAX COMMISSION
            • General Provisions
            • Parties; Legal Representation
            • Hearings on Petitions for Redetermination
            • Appeals
            • Other Hearings and Decisions
            • Advisory Opinions
          • ESTIMATION OF POPULATION
          • PAYMENT AND COLLECTION OF TAXES AND FEES
          • COMPROMISE OF LIABILITY OF TAXPAYER
          • VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN
          • AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS
          • ABATEMENT OF TAXES ON NEW OR EXPANDED BUSINESS
          • OVERPAYMENTS, CREDITS AND REFUNDS
            • General Provisions
            • Sales and Use Taxes
            • Business Tax
          • ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS
          • DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENT
          • AUDITS
        • Chapter 361 PROPERTY TAX
          • REGULATIONS OF NEVADA TAX COMMISSION
          • COLLECTION OF TAXES
            • Delinquent Payments
          • EQUALIZATION BY STATE BOARD OF EQUALIZATION
            • General Provisions
            • Parties to Proceedings
            • Hearings
            • Advisory Opinions
        • Chapter 364A BUSINESS TAX
          • GENERAL PROVISIONS
          • ADMINISTRATION
          • BUSINESS LICENSE
          • IMPOSITION AND COLLECTION OF TAX
          • EVIDENCE OF COMPLIANCE REQUIRED BY LOCAL GOVERNMENTS
          • MISCELLANEOUS PROVISIONS
        • Chapter 365 TAXES ON FUELS—GENERAL PROVISIONS
          • GENERAL PROVISIONS
          • LICENSES AND BONDS
          • COLLECTION AND PAYMENT
          • RECORDS
        • Chapter 372 SALES AND USE TAXES
          • GENERAL PROVISIONS
          • APPLICATION OF TAX
          • EXEMPTIONS
          • ADMINISTRATION OF TAX
          • COMPUTER SOFTWARE
          • DIRECT SALES ORGANIZATIONS
        • Chapter 374 LOCAL SCHOOL SUPPORT TAX
          • TRADE-INS OF USED PROPERTY
          • EXEMPT PROPERTY
            • Fine Art for Public Display
        • Chapter 482 MOTOR VEHICLES AND TRAILERS: LICENSING, REGISTRATION, SALES AND LEASES
          • SHORT-TERM LESSORS
    • Index
      • Sales--Use
      • General Administrative
  • New Hampshire
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF MEALS AND ROOMS TAX
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
    • Annotations
      • Sales--Use
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF MEALS AND ROOMS TAX
        • BASIS OF TAX
        • CREDITS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
      • General Administrative
        • ADMINISTRATION OF TAXES
    • Statutes
      • N.H. Constitution
        • Part 1 BILL OF RIGHTS
        • Part 2 FORM OF GOVERNMENT
      • N.H. Rev. Stat. Ann.
        • Title I THE STATE AND ITS GOVERNMENT
          • Chapter 5 DEPARTMENT OF STATE
            • Department and Secretary of State
            • Province Records
            • Facsimile Signature
          • Chapter 12-N PROHIBITION ON CERTAIN RECIPROCITY AGREEMENTS WITH OTHER STATES
          • Chapter 14 LEGISLATIVE OFFICERS AND PROCEEDINGS
          • Chapter 21 STATUTORY CONSTRUCTION
          • Chapter 21-J DEPARTMENT OF REVENUE ADMINISTRATION
            • General Provisions
            • Assessing Standards Board
            • Certification of Assessors and Auditing Authority
            • Cooperative Assessment Districts
            • Municipal Services
            • Miscellaneous Provisions
            • Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints
            • Statute of Limitations and Penalties
            • Property Tax Rates
            • Transferee Liability and Criminal Penalties
            • Taxpayer Bill of Rights
            • Reports
        • Title III TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES
          • Chapter 31 POWERS AND DUTIES OF TOWNS
            • Powers
          • Chapter 41 CHOICE AND DUTIES OF TOWN OFFICERS
            • Collectors of Taxes
          • Chapter 48 CITY OFFICERS
            • Assessors
          • Chapter 53 UNINCORPORATED PLACES
        • Title V TAXATION
          • Chapter 71-B BOARD OF TAX AND LAND APPEALS
          • Chapter 72 PERSONS AND PROPERTY LIABLE TO TAXATION
            • Property Taxes
            • Woodheating Energy Systems Exemptions
          • Chapter 74 ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
          • Chapter 75 APPRAISAL OF TAXABLE PROPERTY
          • Chapter 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
            • Assessment
            • Abatement
          • Chapter 77-A BUSINESS PROFITS TAX
          • Chapter 77-E BUSINESS ENTERPRISE TAX
          • Chapter 78 TOBACCO TAX
            • Protection Of Revenue Of The State
            • Importation Of Certain Tobacco Products Prohibited
          • Chapter 78-A TAX ON MEALS AND ROOMS
          • Chapter 78-D PROTECTION OF PRIVATE CUSTOMER INFORMATION IN CONNECTION WITH RETAIL PURCHASE TRANSACTIONS
          • Chapter 79 FOREST CONSERVATION AND TAXATION
          • Chapter 79-A CURRENT USE TAXATION
            • Miscellaneous
          • Chapter 80 COLLECTION OF TAXES
            • Proceedings Against Real Estate
            • Miscellaneous Provisions
            • Real Estate Tax Liens
          • Chapter 84 TAXATION OF BANKS (Repealed)
          • Chapter 85 EXTENTS
            • Issuance, Levy, Sale, Etc.
            • Remedies Over
        • Title VII SHERIFFS, CONSTABLES, AND POLICE OFFICERS
          • Chapter 106-H ENHANCED 911 SYSTEM
        • Title XII PUBLIC SAFETY AND WELFARE
          • Chapter 162-L COMMUNITY DEVELOPMENT FINANCE AUTHORITY
        • Title XIII ALCOHOLIC BEVERAGES
          • Chapter 179 ENFORCEMENT, REQUIREMENTS AND PENALTIES
        • Title XV EDUCATION
          • Chapter 194 SCHOOL DISTRICTS
            • General Powers and Duties
          • Chapter 197 SCHOOL MEETINGS AND OFFICERS
            • School Meetings
          • Chapter 198 SCHOOL MONEY
            • District Taxes
          • Chapter 200 HEALTH AND SANITATION
        • Title XVII HOUSING AND REDEVELOPMENT
          • Chapter 203 HOUSING AUTHORITIES LAW
          • Chapter 205 REDEVELOPMENT PROJECTS
        • Title XIX FORESTRY
          • Chapter 227-H PUBLIC FOREST LANDS: MANAGEMENT, ACQUISITION, AND LOST TAXES
            • Abatement of Taxes to Towns Containing Public Forest Lands; State Lands
        • Title XX TRANSPORTATION
          • Chapter 231 CITIES, TOWNS, AND VILLAGE DISTRICT HIGHWAYS
            • Repair of Highways by Towns
          • Chapter 238-A NEW HAMPSHIRE RAIL TRANSIT AUTHORITY
        • Title XXI MOTOR VEHICLES
          • Chapter 260 ADMINISTRATION OF MOTOR VEHICLES LAWS
            • Road Tolls
            • Fuel Tax Agreement
        • Title XXVII CORPORATIONS, ASSOCIATIONS, AND PROPRIETORS OF COMMON LAND
          • Chapter 301 COOPERATIVE MARKETING AND RURAL ELECTRIFICATION ASSOCIATIONS
            • Cooperative Marketing and Rural Electrification Associations
            • Directors
            • Miscellaneous Provisions
            • Associations for Rural Electrification
        • Title XXVIII PARTNERSHIPS
          • Chapter 304-C LIMITED LIABILITY COMPANIES
            • Short Title; Policy; Effective Date; Transitional Provisions
            • Definitions
            • Limited Liability Companies—Basic Statutory Characteristics
            • Limited Liability Company Formations; Related Matters
            • Operating Agreements
            • Management of Limited Liability Companies—General Provisions
            • Members—Admissions, Classes, Information Rights, Etc.
            • Member Meetings
            • Member Votes
            • Managers—General Provisions
            • Contributions
            • Allocations
            • Distributions
            • Member Dissociations
            • Fiduciary Duties And Related Matters
            • Grants, Redemptions, and Transfers of Membership Rights
            • Charging Orders
            • Limited Liability Company Dissolutions
            • Statutory Conversions
            • Single-Member Limited Liability Companies—Special Provisions
            • Mergers Involving Limited Liability Companies
            • Dissenters' Rights
            • Foreign Limited Liability Companies
            • Limited Liability Company Disputes
            • Limited Liability Company Fees
            • Miscellaneous Provisions
          • Chapter 304-C [EFF. UNTIL 1-1-2013.] LIMITED LIABILITY COMPANIES
            • General Provisions
            • Formation; Certificate of Formation
            • Merger and Conversion
            • Dissenters' Rights
            • Members and Managers
        • Title XXXI TRADE AND COMMERCE
          • Chapter 337-A PRESERVATION OF PRIVATE BUSINESS RECORDS
        • Title XXXIV PUBLIC UTILITIES
          • Chapter 365 COMPLAINTS TO, AND PROCEEDINGS BEFORE, THE COMMISSION
            • Reparations, Fees and Costs
        • Title XLI LIENS
          • Chapter 454-B UNIFORM FEDERAL LIEN REGISTRATION ACT
    • Regulations
      • N.H. Admin. Rules, Rev
        • Chapter Rev 100 ORGANIZATIONAL RULES
          • Part 101 TITLE DEFINITIONS
          • Part 102 DESCRIPTION OF DEPARTMENT
          • Part 103 PUBLIC INFORMATION
          • Part 104 RESERVED
        • Chapter Rev 200 PROCEDURAL RULES
          • Part 201 GENERAL INFORMATION AND DEFINITIONS
          • Part 202 FORM AND SERVICE OF DOCUMENTS
          • Part 203 PETITIONS, REQUESTS FOR ABATEMENT AND MOTIONS
          • Part 204 ADJUDICATIVE PROCEEDINGS: PRACTICE AND PROCEDURE GENERALLY
          • Part 205 PRESIDING OFFICER
          • Part 206 FINAL ORDERS, RECONSIDERATION, CONTINUANCE, AND APPEAL
          • Part 207 SPECIFIC RULES OF PRACTICE AND PROCEDURE
          • Part 208 RULEMAKING PETITIONS
          • Part 210 EXPLANATION OF ADOPTION OF RULE
          • Part 211 PUBLIC COMMENT HEARINGS
          • Part 219 PUBLIC COMMENT HEARINGS
          • Part 220 PAYMENT PROCESSING
          • Part 221 STANDARDS APPLYING TO ALL FORMS
          • Part 222 STANDARDS APPLYING TO ALL FORMS
          • Part 223 RECORDKEEPING AND RETENTION REQUIREMENTS
        • Chapter Rev 600 PROPERTY APPRAISAL
          • Part 602 CONTRACT REQUIREMENTS, COMPLIANCE AND SATISFACTION
          • Part 604 FORMS
        • Chapter Rev 700 MEALS AND RENTALS TAX
          • Part 701 DEFINITIONS
          • Part 702 COMPUTATION OF TAXABLE MEALS AND RENTALS
          • Part 703 LICENSING AND RESPONSIBILITIES OF OPERATORS
          • Part 704 RETURNS AND ELECTRONIC FILING REQUIREMENTS
          • Part 705 PAYMENT OF TAX
          • Part 706 ADMINISTRATION
          • Part 707 APPLICATION OF PENALTIES
          • Part 708 MEALS AND ROOMS TAX FORMS
          • Part 709 MOTOR VEHICLE RENTALS
        • Chapter Rev 900 INTEREST AND DIVIDENDS TAX
          • Part Rev 905 ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS
        • Chapter Rev1000 TOBACCO TAX
          • Part 1004 PURCHASES OF TAX STAMPS
        • Chapter Rev 1200 LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF
          • Part 1201 DEFINITIONS
          • Part 1202 ELIGIBILITY REQUIREMENTS
        • Chapter Rev 1500 RAILROADS AND PRIVATE CAR COMPANIES
          • Part 1503 FILING
          • Part 1504 APPEALS OF VALUATION
        • Chapter Rev 1600 COMMUNICATIONS SERVICES TAX
          • Part 1601 DEFINITIONS
          • Part 1602 CALCULATION OF GROSS CHARGE
          • Part 1603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED
          • Part 1604 MOBILE, TELECOMMUNICATIONS
          • Part 1605 EXEMPTIONS
          • Part 1606 CLAIMS FOR CREDIT OR REFUND
          • Part 1607 RETURNS, EXTENSIONS AND PAYMENT OF TAX
          • Part 1608 RESALE NUMBERS AND CERTIFICATES
          • Part 1609 ADMINISTRATION
          • Part 1610 APPLICATION OF PENALTIES
          • Part 1611 FORMS
        • Chapter Rev 2001 GENERAL DEFINITIONS
          • Part 2001 GENERAL DEFINITIONS
          • Part 2006 CLASSIFICATION OF EXPENDITURE OR EXPENSE FUNCTIONS AND PROGRAMS
          • Part 2007 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTS ON FORM MS-35
          • Part 2008 REPORTS REQUIRED
        • Chapter Rev 2200 FINANCIAL ACCOUNTING FOR COUNTIES
          • Part 2201 GENERAL DEFINITIONS
          • Part 2202 METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR COUNTIES
          • Part 2203 RESERVED
          • Part 2204 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
          • Part 2205 CLASSIFICATION OF REVENUE SOURCES
        • Chapter Rev 2300 MEDICAID ENHANCEMENT TAX
          • Part 2301 DEFINITIONS
          • Part 2302 ACCOUNTING
          • Part 2303 RETURNS
          • Part 2304 ADMINISTRATION
        • Chapter Rev 2600 ELECTRICITY CONSUMPTION TAX
          • Part 2601 DEFINITIONS
          • Part 2602 CALCULATION OF KWH SUBJECT TO TAX
          • Part 2603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED
          • Part 2604 CLAIMS FOR CREDIT OR REFUND
          • Part 2605 RETURNS, EXTENSIONS AND PAYMENT OF TAX
          • Part 2606 ADMINISTRATION
          • Part 2607 APPLICATION OF PENALTIES
          • Part 2608 FORMS
        • Chapter Rev 2700 NURSING FACILITY QUALITY ASSESSMENT
          • Part 2701 DEFINITIONS
          • Part 2702 FORMS
          • Part 2703 ADMINISTRATION
        • Chapter Rev 2800 EQUALIZATION OF ASSESSMENT FOR EACH TOWN CITY, AND UNINCORPORATED PLACE WITHIN THE STATE
          • Part 2801 DEFINITIONS
          • Part 2802 EQUALIZATION MANUAL
          • Part 2803 DETERMINING THE AVERAGE LEVEL OF ASSESSMENT FOR EACH TOWN, CITY, AND UNINCORPORATED PLACE WITHIN THE STATE
          • Part 2401 APPEALS
        • Chapter Rev 2900 GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
          • Part 2901 SCOPE AND APPLICABILITY
          • Part 2902 DEFINITIONS
          • Part 2903 ADMINISTRATION
          • Part 2904 GENERAL REQUIREMENTS FOR TAX FORMS
          • Part 2905 FORMS NOT INCLUDED IN OTHER RULES
          • Part 2906 RECORDKEEPING AND RETENTION REQUIREMENTS
      • N.H. Admin. Rules, Cub
        • Chapter Cub 300 CRITERIA FOR CURRENT USE
          • Part 301 DEFINITIONS
          • Part 302 APPLYING FOR CURRENT USE
          • Part 303 FACTORS AFFECTING CLASSIFICATION
          • Part 304 ASSESSMENT OF OPEN SPACE LAND
          • Part 305 CHANGES IN CLASSIFICATION
          • Part 307 CHANGE IN USE
          • Part 310 APPEALS
      • N.H. Admin. Rules, Tax
        • Chapter Tax 200 RULES OF PROCEDURE
          • Part 212 RULES GOVERNING PETITIONS FOR RULE CHANGES
    • Index
      • Sales--Use
      • General Administrative
  • New Jersey
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • MUNICIPAL TAXES GENERALLY
        • EMPLOYER PAYROLL TAXES
        • MUNICIPAL LICENSES
        • CASINO TAXES AND FEES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • MUNICIPAL TAXES GENERALLY
        • EMPLOYER PAYROLL TAXES
    • Statutes
      • N.J. Constitution
        • Article IV LEGISLATIVE SECTION
        • Article V EXECUTIVE SECTION
        • Article VIII TAXATION AND FINANCE
      • N.J. Rev. Stat.
        • Title 1 ACTS, LAWS AND STATUTES
          • Chapter 1 DEFINITIONS AND GENERAL RULES OF CONSTRUCTION
          • Chapter 2 ENACTMENT OF LAWS IN GENERAL
        • Title 2A ADMINISTRATION OF CIVIL AND CRIMINAL JUSTICE
          • Subtitle 1 THE COURTS
            • Chapter 3A (Repealed) Tax Court
          • Subtitle 9 EVIDENCE, WITNESSES AND PUBLIC HEARINGS
            • Chapter 82 Documents, Records And Other Written Instruments
              • Article 3 Foreign Judgments
            • Chapter 83 Proof Of Particular Facts
              • Article 1 Value Of Real Estate
        • Title 2B COURT ORGANIZATION AND CIVIL CODE
          • Chapter 1 GENERAL
          • Chapter 13 TAX COURT
        • Title 2C THE NEW JERSEY CODE OF CRIMINAL JUSTICE
          • Subtitle 1 GENERAL PROVISIONS
            • Chapter 1 Preliminary
          • Subtitle 2 DEFINITION OF SPECIFIC OFFENSES
            • Part 2 Offenses Against Property
              • Chapter 20 Theft And Related Offenses
                • I General Provisions
              • Chapter 21 Forgery And Fraudulent Practices
        • Title 4 AGRICULTURE AND DOMESTIC ANIMALS
          • Chapter 10 MARKETING AND DISTRIBUTION OF AGRICULTURAL AND OTHER PRODUCTS
            • Article 6 Wine Industry And Promotion
        • Title 5 AMUSEMENTS, PUBLIC EXHIBITIONS AND MEETINGS
          • Chapter 10 NEW JERSEY SPORTS AND EXPOSITION AUTHORITY
            • I New Jersey Sports And Exposition Law
          • Chapter 12 CASINO CONTROL ACT
            • Article 1 Introduction And General Provisions
            • Article 2 Casino Control Commission And Division Of Gaming Enforcement: Establishment And Organization
            • Article 4 Casino Control Commission-Duties And Powers
            • Article 5 Division Of Gaming Enforcement-Powers And Duties
            • Article 9 Sanctions
            • Article 11 Fees And Taxes
            • Article 12 Casino Reinvestment
        • Title 8A CEMETERIES
          • Chapter 5 OPERATION AND MANAGEMENT OF CEMETERY COMPANIES
        • Title 13 CONSERVATION AND DEVELOPMENT—PARKS AND RESERVATIONS
          • Chapter 1E SOLID WASTE MANAGEMENT
        • Title 14A CORPORATIONS, GENERAL
          • Chapter 12 DISSOLUTION
          • Chapter 15 FEES OF SECRETARY OF STATE
        • Title 17 CORPORATIONS AND INSTITUTIONS FOR FINANCE AND INSURANCE
          • Subtitle 2 FINANCIAL INSTITUTIONS
            • Part 2 Loan Business And Companies; Building And Loan Associations; Credit Unions
              • Chapter 17 Tax Preparation Services
        • Title 25 FRAUDS AND FRAUDULENT CONVEYANCES
          • Chapter 2 FRAUDULENT CONVEYANCES
            • Article 1 General Provisions
        • Title 27 HIGHWAYS
          • Subtitle 2 PUBLIC ROADS AND HIGHWAYS IN GENERAL
            • Chapter 5 Advertising Along Highways
          • Subtitle 8 PUBLIC TRANSPORTATION
            • Chapter 25 New Jersey Public Transportation Act Of 1979
              • A Public Transportation Act Of 1979
            • Chapter 26A Traffic Congestion And Air Pollution Control Act
        • Title 30 INSTITUTIONS AND AGENCIES
          • Subtitle 4C DEVELOPMENTALLY DISABLED
            • Chapter 6D Rights Of Developmentally Disabled
              • D Family Support Act
              • E Community Placement And Services Assessment
        • Title 32 INTERSTATE AND PORT AUTHORITIES AND COMMISSIONS
          • Subtitle 11 WATERFRONT AND AIRPORT COMMISSION OF NEW YORK AND NEW JERSEY
            • Chapter 23 Waterfront And Airport Commission Act
              • Part I
                • Article XIII Expenses Of Administration
              • Part II
        • Title 34 LABOR AND WORKMEN'S COMPENSATION
          • Chapter 1B PROMOTION OF BUSINESS AND INDUSTRY
            • X Sports And Entertainment District Urban Revitalization
            • XI Urban Transit Hub Tax Credit
        • Title 38 MILITIA-SOLDIERS, SAILORS AND MARINES
          • Subtitle 2 SOLDIERS, SAILORS AND MARINES
            • Chapter 23C Soldiers' And Sailors' Civil Relief Act
        • Title 39 MOTOR VEHICLES AND TRAFFIC REGULATIONS
          • Subtitle 1 MOTOR VEHICLE AND TRAFFIC LAWS
            • Chapter 3 Motor Vehicles
              • Article 2 Registration And Licensing
        • Title 40 MUNICIPALITIES AND COUNTIES
          • Subtitle 1 COUNTIES AND MUNICIPALITIES, GENERALLY
            • Chapter 11A Parking Authorities
            • Chapter 12 Parks And Playgrounds
          • Subtitle 3 MUNICIPALITIES GENERALLY
            • Chapter 48 General Powers
              • Article 1 General And Regulatory Powers
              • Article 4 Taxation And Finance
            • Chapter 48B Consolidated And Joint Service Projects
            • Chapter 48C Local Tax Authorization Law
              • Article 1 Authorization; Short Title
              • Article 2 Alcoholic Beverages Tax
              • Article 3 Parking Tax
              • Article 4 Motor Fuels Tax
              • Article 5 Employer Payroll Tax
              • Article 6 Occupancy Tax
              • Article 7 Sales Tax
              • Article 8 General Provisions
            • Chapter 48E Hotel Occupancy Act
            • Chapter 48F Municipal Hotel, Motel Occupancy
            • Chapter 48G Municipal Surcharge On Admissions To Major Places Of Amusement
            • Chapter 48H Municipal Motor Vehicle Rental Tax
            • Chapter 54D Tourism Improvement And Development Districts
        • Title 40A MUNICIPALITIES AND COUNTIES
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 4 LOCAL BUDGET LAW
          • Chapter 5 LOCAL FISCAL AFFAIRS LAW
          • Chapter 6 CLASSIFICATION OF COUNTIES AND CITIES
            • Article 1 Counties
            • Article 2 Cities
          • Chapter 12A REDEVELOPMENT AND HOUSING LAW.
          • Chapter 65 SHARED SERVICES AND CONSOLIDATIONS
            • Article 1 General Provisions
            • Article 3 Joint Meetings
            • Article 4 Local Option Municipal Consolidation
            • Article 5 Sharing Available Resources Efficiently Program
        • Title 52 STATE GOVERNMENT, DEPARTMENTS AND OFFICERS
          • Chapter 5 FISCAL YEAR
          • Chapter 9H STATE FINANCES
          • Chapter 13H ECONOMIC AND ENVIRONMENTAL IMPACT STATEMENTS ON LEGISLATIVE BILLS
          • Chapter 14B ADMINISTRATIVE PRACTICE AND PROCEDURE
          • Chapter 14F OFFICE OF ADMINISTRATIVE LAW
          • Chapter 16A DEPARTMENT OF STATE
          • Chapter 17B DEPARTMENT OF LAW AND PUBLIC SAFETY GENERAL PROVISIONS
          • Chapter 18A DEPARTMENT OF THE TREASURY
          • Chapter 27B STATE DEPARTMENT OF TAXATION AND FINANCE
          • Chapter 27BB DIVISION OF LOCAL GOVERNMENT SERVICES
          • Chapter 27C DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Chapter 27D DEPARTMENT OF COMMUNITY AFFAIRS LOCAL GOVERNMENT EDUCATION PROGRAM
          • Chapter 27H DEPARTMENT OF COMMERCE AND ECONOMIC DEVELOPMENT
          • Chapter 39 DEVELOPMENT SUBSIDIES
        • Title 54 TAXATION
          • Chapter 1 STATE TAX DEPARTMENT AND COMMISSIONER
          • Chapter 2 STATE BOARD OF TAX APPEALS
          • Chapter 4 ASSESSMENT AND COLLECTION OF TAXES
          • Chapter 11 TAX DELINQUENTS; VOIDING CHARTER.
          • Chapter 32B SALES AND USE TAX ACT
          • Chapter 32C ALCOHOLIC BEVERAGE WHOLESALE SALES TAX ACT (Repealed)
          • Chapter 32D STATE HOTEL, MOTEL OCCUPANCY FEE
          • Chapter 32E COSMETIC MEDICAL PROCEDURES TAX
          • Chapter 32G SALES AND USE TAX ON FUR CLOTHING.
          • Chapter 40B TOBACCO PRODUCTS WHOLESALE TAX
          • Chapter 48 DEFINITIONS, APPLICATION AND CONSTRUCTION
          • Chapter 49 PROCEDURE
          • Chapter 50 ADMINISTRATION
          • Chapter 51A APPEALS TO THE TAX COURT
          • Chapter 52 CRIMINAL PENALTIES
          • Chapter 53 CLOSING AGREEMENTS AND COMPROMISES
          • Chapter 54 EMPLOYEE LEASING COMPANIES
        • Title 55 TENEMENT HOUSES AND PUBLIC HOUSING
          • Chapter 19 NEW JERSEY URBAN DEVELOPMENT CORP.
        • Title 58 WATERS AND WATER SUPPLY
          • Chapter 1B NEW JERSEY WATER SUPPLY AUTHORITY
          • Chapter 10B HAZARDOUS DISCHARGE SITE REMEDIATION
        • Title 59 CLAIMS AGAINST PUBLIC ENTITIES
          • Chapter 7 ADMINISTRATION OF TAX LAWS
        • AppA:9-78 EMERGENCY AND TEMPORARY ACTS
          • Chapter 9 NATIONAL DEFENSE
      • Jersey City Code
        • Chapter 304 TAXATION
          • Article 1 PARKING TAX
      • Hotel Occupancy Tax Ordinance of the City of Newark
        • HOTEL OCCUPANCY TAX ORDINANCE OF THE CITY OF NEWARK
      • Newark Payroll Tax
        • Title 10 FINANCE AND TAXATION
          • Chapter 21 NEWARK PAYROLL TAX
      • Newark Parking Tax
        • Title 10 FINANCE AND TAXATION
          • Chapter 22 MOTOR VEHICLE PARKING TAX
      • P.L. 2012
        • P.L. 2012, c. 40
      • P.L. 2013
        • P.L. 2013, c. 15
    • Regulations
      • N.J. Admin. Code
        • Title 12A COMMERCE AND ECONOMIC GROWTH COMMISSION.
          • Chapter 2A COMMISSION ASSISTANCE PROGRAMS.
            • Subchapter 4 Energy Sales Tax Exemption Program For Certain Counties
          • Chapter 121 LICENSING OF CRANE OPERATORS.
            • Subchapter 3 (Recodified as 19:31-13) Energy Sales Tax Exemption Program
        • Title 18 DEPARTMENT OF TREASURY—TAXATION
          • Chapter 1 ORGANIZATION OF THE DIVISION OF TAXATION
            • Subchapter 1 Organization Of The Division Of Taxation
            • Subchapter 2 Petitions For Rules; Rulemaking Notice
          • Chapter 2 GENERAL POLICIES AND PROCEDURES
            • Subchapter 1 Forms
            • Subchapter 2 Penalties And Interest
            • Subchapter 3 Requirements For Payment Of Taxes By Electronic Funds Transfer
            • Subchapter 4 Postmark Rule
            • Subchapter 5 Refunds
            • Subchapter 6 Confidentiality And Disclosure
            • Subchapter 7 Recordkeeping And Retention Requirements
            • Subchapter 9 Sale Of Tax Indebtedness
            • Subchapter 10 Tax Clearance For Business Assistance And Incentives
          • Chapter 12A COUNTY BOARDS OF TAXATION
            • Subchapter 1 General Provisions
          • Chapter 14 SENIOR CITIZENS' DEDUCTION ACT
            • Subchapter 1 Definitions
            • Subchapter 2 Nature of and Qualifications for Deduction
            • Subchapter 3 Procedures for Approving and Denying Deductions
          • Chapter 15 FARMLAND ASSESSMENT ACT
            • Subchapter 1 Definitions
            • Subchapter 2 Application For Farmland Assessment
            • Subchapter 3 Proof To Support Application For Farmland Assessment
            • Subchapter 4 Value Of Land Qualifying For Farmland Assessment
            • Subchapter 5 Taxable Value Or Assessed Value Of Farmland
            • Subchapter 6 Actively Devoted To Agricultural Use Or Horticultural Use
            • Subchapter 7 Roll-Back Taxes
            • Subchapter 8 Change Of Use
            • Subchapter 9 Equalization–State School Aid And County Apportionment Purposes
            • Subchapter 10 Continuance Of Farmland Assessment
            • Subchapter 11 Separation Or Split-Off
            • Subchapter 12 Eminent Domain
            • Subchapter 13 Contiguous Land In More Than One Taxing District
            • Subchapter 14 State Farmland Evaluation Committee
          • Chapter 17 ASSESSOR QUALIFICATION LAW
            • Subchapter 1 Examinations
            • Subchapter 2 Certificate
            • Subchapter 3 Continuance In Office
            • Subchapter 4 Assessor Duties
          • Chapter 24 SALES AND USE TAX ACT
            • Subchapter 1 Forms And Definitions
            • Subchapter 2 Retention Of Records By Vendors
            • Subchapter 3 Hotel Room Occupancy Subject To Sales Tax
            • Subchapter 4 Manufacturing, Processing, Assembling And Refining Industries
            • Subchapter 5 Contractors And Services Performed On Real Property
            • Subchapter 6 Sales Of Clothing, Footwear, And Protective Equipment And Services Performed On Clothing
            • Subchapter 7 Motor Vehicles
            • Subchapter 8 Exempt Nongovernmental Organizations
            • Subchapter 9 Requirements Relating To Exempt Private Organizations
            • Subchapter 10 Issuance And Acceptance Of Exemption Certificates
            • Subchapter 11 Obligation To Collect And Pay Sales Tax Or Compensating Use Tax
            • Subchapter 12 Receipts From The Sale Of Food And Food Ingredients And Prepared Food
            • Subchapter 13 Garbage Removal Service
            • Subchapter 14 Taxability Of Hospital Sales And Services
            • Subchapter 15 Laundry And Dry Cleaning Services
            • Subchapter 16 Coin-Operated Vending Machines; Sales Of Tangible Personal Property; Sales Of Food And Drink
            • Subchapter 17 Specific Rules For Vendors Who Sell Tangible Personal Property Through Vending Machines At 25 Cents Or Less
            • Subchapter 18 Taxability Of Motor Fuels
            • Subchapter 19 Sales Of Tangible Personal Property And Services Used On Farms
            • Subchapter 20 Commercial Advertising Film Negatives, Original Production Video Tape, And Similar Materials
            • Subchapter 22 Sales Made By Floor Covering Dealers
            • Subchapter 23 Bad Debts
            • Subchapter 25 Sales Of Software And Related Services
            • Subchapter 26 Solar Energy Devices Or Systems; Exemption From Sales And Use Taxation
            • Subchapter 27 Transportation Of Persons And Of Tangible Personal Property
            • Subchapter 28 Race Horses
            • Subchapter 29 Disposable Household Paper Products: Exemption From Sales And Use Tax
            • Subchapter 31 Urban Enterprise Zones Act
            • Subchapter 32 Leases And Rentals Of Tangible Personal Property
            • Subchapter 33 Massage, Bodywork, And Somatic Services
            • Subchapter 34 INVESTIGATION AND SECURITY SERVICES
            • Subchapter 35 Information Services
            • Subchapter 36 SALES PRICE
          • Chapter 24A SALES AND USE TAX REVIEW COMMISSION
            • Subchapter 1 General Provisions
            • Subchapter 2 Organization And Operation Of The Commission
            • Subchapter 3 Information And Filings
          • Chapter 24B STREAMLINED SALES AND USE TAX RULES AND PROCEDURES
            • Subchapter 1 Streamlined Sales And Use Tax Rules And Procedures
          • Chapter 31 OFFICE OF CRIMINAL INVESTIGATION.
            • Subchapter 1 Background Investigations; Training For Special Agents
          • Chapter 32 CONFERENCES AND APPEALS
            • Subchapter 1 Conferences And Appeals
          • Chapter 33 CLOSING AGREEMENTS AND COMPROMISES
            • Subchapter 1 Closing Agreements
            • Subchapter 2 Compromises
          • Chapter 35 NEW JERSEY GROSS INCOME TAX
            • Subchapter 10 Setoff Of Individual Liability
          • Chapter 39 TAX AMNESTY—2009
            • Subchapter 1 Tax Amnesty
          • Chapter 40 DOMESTIC SECURITY FEE
            • Subchapter 1 Provisions
        • Title 19 OTHER AGENCIES
          • Subtitle I NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY
            • Chapter 31 Authority Assistance Programs
              • Subchapter 13 Energy Sales Tax Exemption Program
              • Subchapter 18 Grow New Jersey Assistance Program
          • Subtitle K CASINO CONTROL COMMISSION/CASINO REINVESTMENT DEVELOPMENT AUTHORITY
            • Chapter 54 Taxes
              • Subchapter 1 Gross Revenue Tax
              • Subchapter 3 Other Taxes
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • New Mexico
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of N.M.
        • Article IV LEGISLATIVE DEPARTMENT
        • Article VIII TAXATION AND REVENUE
        • Article XI CORPORATIONS OTHER THAN MUNICIPAL
      • NMSA 1978
        • Chapter 3 MUNICIPALITIES
          • Article 18 POWERS OF MUNICIPALITIES
          • Article 32 INDUSTRIAL REVENUE BONDS
          • Article 38 LICENSES AND TAXES
          • Article 65 MINOR LEAGUE BASEBALL STADIUM FUNDING
          • Article 66 MUNICIPAL EVENT CENTER FUNDING
        • Chapter 5 MUNICIPAL AND COUNTY SERVICES
          • Article 16 REGIONAL SPACEPORT DISTRICT
        • Chapter 6 PUBLIC FINANCES
          • Article 6 LOCAL GOVERNMENT FINANCES
          • Article 10 PUBLIC MONEY
          • Article 21 FINANCE AUTHORITY
          • Article 25 STATEWIDE ECONOMIC DEVELOPMENT
        • Chapter 7 TAXATION
          • Article 1 ADMINISTRATION
          • Article 2 INCOME TAX GENERAL PROVISIONS
          • Article 5 MULTISTATE TAX COMPACT
          • Article 5A STREAMLINED SALES AND USE TAX ADMINISTRATION
          • Article 9 GROSS RECEIPTS AND COMPENSATING TAX
          • Article 9A INVESTMENT CREDIT
          • Article 9B (Repealed) FILMMAKER'S CREDIT
          • Article 9C INTERSTATE TELECOMMUNICATIONS GROSS RECEIPTS TAX
          • Article 9E LABORATORY PARTNERSHIP WITH SMALL BUSINESS TAX CREDIT
          • Article 9G OTHER TAX CREDITS
          • Article 9J ALTERNATIVE ENERGY PRODUCT MANUFACTURERS TAX CREDIT ACT
          • Article 10 GROSS RECEIPTS TAX REGISTRATION
          • Article 12 CIGARETTE TAX
          • Article 13 GASOLINE TAX
          • Article 14 MOTOR VEHICLE EXCISE TAX
          • Article 14A LEASED VEHICLE GROSS RECEIPTS TAX
          • Article 16A SPECIAL FUELS SUPPLIER TAX
          • Article 19 MUNICIPAL GROSS RECEIPTS TAX
          • Article 19A SPECIAL MUNICIPAL GROSS RECEIPTS TAX
          • Article 19B MUNICIPAL ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX (Repealed)
          • Article 19C MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX
          • Article 19D MUNICIPAL LOCAL OPTION GROSS RECEIPTS TAXES
          • Article 20 COUNTY GROSS RECEIPTS TAX
          • Article 20A COUNTY FIRE PROTECTION EXCISE TAX
          • Article 20B COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX
          • Article 20C LOCAL HOSPITAL RECEIPTS TAX
          • Article 20D COUNTY HEALTH CARE GROSS RECEIPTS TAX
          • Article 20E COUNTY LOCAL OPTION GROSS RECEIPTS TAXES
          • Article 20F COUNTY CORRECTIONAL FACILITY GROSS RECEIPTS TAX
          • Article 25 RESOURCES EXCISE TAX
          • Article 27 SEVERANCE TAX BONDING ACT
          • Article 38 ADMINISTRATION AND ENFORCEMENT OF PROPERTY TAXES
        • Chapter 9 EXECUTIVE DEPARTMENT
          • Article 11 TAXATION AND REVENUE DEPARTMENT
          • Article 15 ECONOMIC DEVELOPMENT DEPARTMENT
        • Chapter 10 PUBLIC OFFICERS AND EMPLOYEES
          • Article 11 RETIREMENT OF PUBLIC OFFICERS AND EMPLOYEES GENERALLY
          • Article 12B JUDICIAL RETIREMENT
          • Article 12C MAGISTRATE RETIREMENT
        • Chapter 12 MISCELLANEOUS PUBLIC AFFAIRS MATTERS
          • Article 8 ADMINISTRATIVE PROCEDURES ACT
        • Chapter 19 PUBLIC LANDS
          • Article 2 UNITED STATES LANDS
        • Chapter 21 STATE AND PRIVATE EDUCATION INSTITUTIONS
          • Article 30 UNIVERSITY ATHLETIC FACILITY FUNDING ACT
        • Chapter 22 PUBLIC SCHOOLS
          • Article 18B QUALIFIED SCHOOL BONDS
        • Chapter 38 TRIALS
          • Article 1 PROCESS
        • Chapter 39 JUDGMENTS, COSTS, APPEALS
          • Article 4A FOREIGN JUDGMENTS
        • Chapter 48 LIENS AND MORTGAGES
          • Article 1 UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
        • Chapter 60 BUSINESS LICENSES
          • Article 2A ATHLETIC COMPETITION
          • Article 2E GAMING CONTROL
        • Chapter 61 PROFESSIONAL AND OCCUPATIONAL LICENSES
          • Article 18A COLLECTION AGENCIES
        • Chapter 66 MOTOR VEHICLES
          • Article 1 GENERAL PROVISIONS
        • Chapter 77 LIVESTOCK CODE
          • Article 8A SHEEP AND GOATS
      • L. 2010
        • (L. 2010, c. 2, 2nd Sp. Sess.)
      • L. 2013
        • (L. 2013, c. 87)
        • (L. 2013, c. 109)
        • (L. 2013, c. 160)
    • Regulations
      • N.M. Admin. Code
        • Title 3 TAXATION
          • Chapter 1 TAX ADMINISTRATION
            • Part 1 General Provisions.
            • Part 2 Promulgation of regulations
            • Part 3 Disclosure Of Taxpayer Information
            • Part 4 Filing
            • Part 5 Records
            • Part 6 Assessment
            • Part 7 Protest
            • Part 8 Hearings
            • Part 9 Refund
            • Part 10 Collections
            • Part 11 Penalties
            • Part 12 Miscellaneous Provisions
          • Chapter 2 GROSS RECEIPTS TAXES
            • Part 1 General Provisions
            • Part 2 Date Payment Due
            • Part 4 Imposition And Rate Of Tax - Denomination As 'gross Receipts Tax'
            • Part 5 Presumption of Taxability
            • Part 6 Separately Stating The Gross Receipts Tax
            • Part 10 Imposition And Rate Of Tax - Denomination As 'compensating Tax'
            • Part 11 Presumption Of Taxability And Value
            • Part 12 Liability Of User For Payment Of Compensating Tax
            • Part 13 Agents For Collection Of Compensating Tax - Duties
            • Part 20 Governmental Gross Receipts
            • Part 21 Imposition And Rate Of Governmental Gross Receipts Tax
            • Part 100 Exemptions
            • Part 101 Exemptions - Gross Receipts Tax - Governmental Agencies
            • Part 102 Exemption - Compensating Tax - Governmental Agencies - Indians
            • Part 104 Exemption - Gross Receipts Tax - Certain Nonprofit Facilities
            • Part 105 Exemption - Gross Receipts Tax - Wages
            • Part 106 Exemption - Gross Receipts Tax - Agricultural Products
            • Part 107 Exemption - Gross Receipts Tax - Livestock Feeding
            • Part 108 Exemption - Gross Receipts Tax - Certain Receipts Of Homeowners Associations
            • Part 109 Exemption - Gross Receipts Tax - Vehicles
            • Part 110 Exemption - Gross Receipts Tax - Boats
            • Part 111 Exemption - Compensating Tax - Vehicles
            • Part 112 Exemption - Gross Receipts Tax - Insurance Companies
            • Part 113 Exemption - Gross Receipts Tax - Dividends And Interest
            • Part 114 Exemption - Gross Receipts And Compensating Tax - Fuel
            • Part 115 Exemption - Compensating Tax - Personal Effects
            • Part 116 Exemption - Gross Receipts Tax - Occasional Sale Of Property Or Services
            • Part 117 Exemption - Gross Receipts Tax - Certain Organizations
            • Part 118 Exemption - Compensating Tax - Railroad Equipment And Aircraft
            • Part 119 Exemption - Gross Receipts Tax And Compensating Tax - Resale Activities Of An Armed Forces Instrumentality
            • Part 121 Exemption - Gross Receipts Tax - Products Subject To Oil And Gas Emergency School Tax Act
            • Part 123 Exemption - Gross Receipts Tax - Natural Resources Subject To Resources Excise Tax Act
            • Part 124 Exemption - Gross Receipts Tax - Oil And Gas Consumed In The Pipeline Transportation Of Oil And Gas Products
            • Part 126 Exemption - Compensating Tax - Use Of Electricity In The Production And Transmission Of Electricity
            • Part 127 Exemption - Gross Receipts Tax - Fees From Social Organizations
            • Part 128 Exemption - Gross Receipts Tax - Purses And Jockey Remuneration At New Mexico Racetracks - Receipts From Gross Amounts Wagered
            • Part 129 Exemption - Gross Receipts Tax - Religious Activities
            • Part 200 Local Option Taxes
            • Part 201 Nontaxable Transaction Certificates, Farmers' And Ranchers' Statements And Other Evidence Required To Entitle Persons To
            • Part 202 Suspension Of The Right To Use A Nontaxable Transaction Certificate
            • Part 203 Deductions
            • Part 204 Deduction - Gross Receipts Tax - Sales To Manufacturers
            • Part 205 Deduction - Gross Receipts Tax - Sale Of Tangible Personal Property For Resale
            • Part 206 Deduction - Gross Receipts Tax - Sale Of A Service For Resale
            • Part 207 Deduction - Gross Receipts Tax - Sale Of Tangible Personal Property For Leasing
            • Part 208 Deduction - Gross Receipts Tax - Lease For Subsequent Lease
            • Part 209 Deduction - Gross Receipts Tax - Sale Of Construction Materials
            • Part 210 Deduction - Gross Receipts Tax - Construction Purposes
            • Part 211 Deduction - Gross Receipts Tax - Sale Or Lease Of Real Property And Lease Of Manufactured Homes
            • Part 212 Deduction - Gross Receipts Tax - Sales To Governmental Agencies
            • Part 213 Deduction - Gross Receipts Tax - Transaction In Interstate Commerce
            • Part 214 Deduction - Gross Receipts Tax - Intrastate Transportation And Services In Interstate Commerce
            • Part 215 Deduction--Gross Receipts Tax--Sale Of Certain Services To An Out-Of-State Buyer
            • Part 216 Deduction - Gross Receipts Tax - Feed - Fertilizers
            • Part 217 Deduction - Gross Receipts Tax - Warehousing, Threshing, Harvesting, Growing, Cultivating And Processing Agricultural Products
            • Part 218 Deduction - Gross Receipts Tax - Sales To Certain Organizations
            • Part 219 Deduction - Gross Receipts Tax - Certain Loan Charges
            • Part 220 Deduction - Gross Receipts Tax - Agricultural Implements - Aircraft - Vehicles That Are Not Required To Be Registered
            • Part 221 Deduction - Gross Receipts Tax - Publication Sales
            • Part 222 Deduction - Gross Receipts Tax - Newspapers Sales
            • Part 223 Deduction - Gross Receipts Tax - Chemicals And Reagents
            • Part 225 Deduction - Gross Receipts Tax - Commissions
            • Part 226 Deduction - Gross Receipts Tax - Certain Real Estate Transactions
            • Part 227 Deduction - Gross Receipts Tax - Refunds - Uncollectible Debts
            • Part 228 Deduction - Gross Receipts Tax - Warranty Obligations
            • Part 229 Deduction--Gross Receipts Tax--Administrative And Accounting Services
            • Part 230 Deduction - Gross Receipts Tax - Rental Or Lease Of Vehicles Used In Interstate Commerce
            • Part 231 Deduction - Gross Receipts Tax - Trade-In Allowance
            • Part 232 Deduction - Gross Receipts Tax - Sale Of Prosthetic Devices
            • Part 234 Deduction - Gross Receipts Tax - Sale Of Prescription Drugs
            • Part 235 Deduction - Gross Receipts Tax - Sale Of Certain Services Performed Directly On Product Manufactured
            • Part 237 Deduction - Compensating Tax
            • Part 238 Deduction - Compensating Tax - Use Of Tangible Personal Property For Leasing
            • Part 239 Deduction - Gross Receipts Tax - Fundraising
            • Part 240 Deduction - Gross Receipts Tax - Receipts Of Sale Of Food At Retail Food Store
            • Part 241 Deduction - Gross Receipts Tax - Receipts Of Health Care Practitioners
            • Part 242 Deduction - Gross Receipts Tax - Receipts Of Retailers From Sales Of Certain Tangible Personal Property
            • Part 247 Deduction - Gross Receipts Tax - Solar Energy Systems
            • Part 248 Deduction - Gross Receipts Tax - Medical Treatment of Cattle
            • Part 249 Deduction - Gross Receipts Tax - Leasing Of Construction Equipment
            • Part 250 Deduction - Gross Receipts Tax - Medical Treatment of Cattle
            • Part 300 Credit - Gross Receipts Tax - Services
            • Part 301 Credit - Compensating Tax
            • Part 302 Credit - Gross Receipts Tax - Service For Resale
          • Chapter 4 CORPORATE INCOME TAXES
            • Part 16 Sustainable Building Tax Credit For Residential Buildings
            • Part 17 Sustainable Building Tax Credit For Commercial Buildings
          • Chapter 11 MOTOR VEHICLE TAXES AND FEES
            • Part 4 Sale Or Transfer Of Vehicles
          • Chapter 13 BUSINESS TAX CREDITS
            • Part 1 General Provisions
            • Part 2 Investment Tax Credit
            • Part 3 Call Center Equipment Tax Credit
            • Part 4 Rural Job Tax Credit
            • Part 5 Technology Jobs Tax Credit
            • Part 7 Alternative Energy Product Manufacturers Tax Credit
            • Part 8 Other Tax Credits
            • Part 21 Biodiesel Blending Facility Tax Credit
          • Chapter 16 MOTOR VEHICLE FUEL TAXES
            • Part 109 Special Fuels Tax - Calculation Of Excise Tax
          • Chapter 21 TELECOMMUNICATIONS TAXES
            • Part 5 Interstate Telecommunications
          • Chapter 25 WORKERS' COMPENSATION FEE
          • Chapter 29 MISCELLANEOUS STATE TAXES AND FEES
        • Title 20 ENVIRONMENTAL PROTECTION
          • Chapter 2 AIR QUALITY (STATEWIDE)
            • Part 89 Qualified Generating Facility Certification
    • Index
      • Sales--Use
      • General Administrative
  • New York
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
      • New York City General Provisions
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • New York City Sales and Use
        • NEW YORK CITY SALES AND USE TAXES
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
      • General Administrative
        • GENERAL AND ADMINISTRATIVE PROVISIONS—FORMS
      • New York City General Provisions
        • N.Y. CITY GENERAL BUSINESS INCOME TAX FORMS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • RECORDS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
      • New York City General Provisions
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • New York City Sales and Use
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
    • Statutes
      • N.Y. Constitution
        • Article III LEGISLATURE
        • Article IV EXECUTIVE
        • Article V OFFICERS AND CIVIL DEPARTMENTS
        • Article VIII LOCAL FINANCES
        • Article XIII PUBLIC OFFICERS
        • Article XVI TAXATION
        • Article XIX AMENDMENTS TO CONSTITUTION
      • N.Y. Canal Law
        • Chapter 5 CANAL LAW
          • Article 4 CANAL CONTRACTS
      • N.Y. Civ. Prac. Law and Rules
        • Chapter 8 CIVIL PRACTICE LAW AND RULES
          • Article 2 LIMITATIONS OF TIME
          • Article 78 PROCEEDING AGAINST BODY OR OFFICES
      • N.Y. County Law
        • Chapter 11 COUNTY LAW
          • Article 6 ENHANCED EMERGENCY TELEPHONE SYSTEM SURCHARGE
          • Article 7 FINANCE
      • N.Y. Energy Law
        • Chapter 17-A ENERGY LAW
          • Article 5 STATE ENERGY OFFICE; ORGANIZATION AND POWERS, FUNCTIONS AND DUTIES
      • N.Y. Exec. Law
        • Chapter 18 EXECUTIVE LAW
          • Article 6 DEPARTMENT OF STATE
          • Article 7 MISCELLANEOUS PROVISIONS
          • Article 8 DIVISION OF BUDGET
      • N.Y. Gen. Bus. Law
        • Chapter 20 OF THE CONSOLIDATED LAWS
          • Article 24-C TAX PREPARERS
          • Article 26 MISCELLANEOUS
      • N.Y. Gen. Mun. Law
        • Chapter 24 GENERAL MUNICIPAL LAW
          • Article 15-A MUNICIPAL URBAN RENEWAL AGENCIES, ORGANIZATION AND POWERS
          • Article 18-A INDUSTRIAL DEVELOPMENT
            • Title 1 Agencies, Organization And Powers
          • Article 18-B New York STATE EMPIRE ZONES
      • N.Y. High. Law
        • Chapter 25 HIGHWAY LAW
          • Article 3 STATE HIGHWAY LAW
      • N.Y. Lab. Law
        • Chapter 31 Of the Consolidated Laws
      • N.Y. Mil. Law
        • Chapter 36 MILITARY LAW
          • Article 13 New York STATE SOLDIERS' AND SAILORS' CIVIL RELIEF ACT
      • N.Y. Penal Law
        • Chapter 40 PENAL LAW
          • Part 2 SENTENCES
            • Title E Sentences
              • Article 55 Classification And Designation Of Offenses
          • Part 3 SPECIFIC OFFENSES
            • Title K Offenses Involving Fraud
              • Article 175 Offenses Involving False Written Statements
            • Title L Offenses Against Public Administration
              • Article 195 Official Misconduct And Obstruction Of Public Servants Generally
      • N.Y. Priv. Hous. Fin. Law
        • Chapter 44B PRIVATE HOUSING FINANCE LAW
          • Article 5 REDEVELOPMENT COMPANIES
      • N.Y. Public Authorities Law
        • Chapter 43-A PUBLIC AUTHORITIES LAW
          • Article 5 PUBLIC UTILITY AUTHORITIES
            • Title 11 Metropolitan Transportation Authority
          • Article 8 MISCELLANEOUS AUTHORITIES
            • Title 27-A Greater Rochester Sports Authority
            • Title 28-B Schenectady Metroplex Development Authority
            • Title 33 New York City Transitional Finance Authority
          • Article 10-A NEW YORK STATE SCIENCE AND TECHNOLOGY
            • Title 1 New York State Science And Technology Foundation
          • Article 10-D MISCELLANEOUS AUTHORITIES
            • Title 2 Buffalo Fiscal Stability Authority
      • N.Y. Pub. Hous. Law
        • Chapter 44A CHAPTER FORTY-FOUR-A OF THE CONSOLIDATED LAWS
          • Article 6 SPECIAL TAXES IN CITIES AND CERTAIN VILLAGES
      • N.Y. Real Prop. Tax Law
        • Chapter 50-A REAL PROPERTY TAX
          • Article 2 STATE BOARD
          • Article 5 ASSESSMENT PROCEDURE
            • Title 4 Miscellaneous Provisions
          • Article 8 COUNTY EQUALIZATION
            • Title 1 County Equalization
          • Article 12 STATE EQUALIZATION
            • Title 1 State Equalization Rates
          • Article 14 SPECIAL PROVISIONS RELATING TO VILLAGES
            • Title 2 Levy And Collection Of Taxes
      • N.Y. State Adm. Proc. Act
        • Chapter 82 STATE ADMINISTRATIVE PROCEDURE ACT
          • Article 1 GENERAL PROVISIONS
          • Article 2 RULE MAKING
          • Article 3 ADJUDICATORY PROCEEDINGS
          • Article 4 LICENSES
          • Article 5 REPRESENTATION
      • N.Y. Surr. Ct. Proc. Act
        • Chapter 59-a SURROGATES'S COURT PROCEDURE ACT
          • Article 2 JURISDICTION AND POWER
      • N.Y. Tax Law
        • Chapter 60 TAX LAW
          • Article 1 SHORT TITLE; DEFINITIONS; MISCELLANEOUS
          • Article 8 DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
          • Article 11 TAX ON MORTGAGES
          • Article 15 [Repealed]
          • Article 23 METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
          • Article 25 RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
          • Article 27 CORPORATE TAX PROCEDURE AND ADMINISTRATION
          • Article 28 SALES AND COMPENSATING USE TAXES
            • Part I Definitions.
            • Part II Imposition Of Taxes
            • Part III Exemptions
            • Part IV Administrative Provisions
            • Part V Fee On Paging Devices
          • Article 28-A SPECIAL TAX ON PASSENGER CAR RENTALS
          • Article 28-B SIMPLIFIED SALES AND USE TAX ADMINISTRATION
          • Article 29 TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
            • Part I Authority To Impose Taxes
              • Subpart A Taxes Administered By Cities, Counties And School Districts
              • Subpart B Taxes Administered by State Tax Commission
            • Part II Limitations On Authority And Exemptions
              • Subpart A General
              • Subpart B Taxes Administered by Cities, Counties and School Districts
              • Subpart C Taxes Administered by State Tax Commission
            • Part III Administrative Provisions
              • Subpart A Taxes Administered by Cities, Counties and School Districts
              • Subpart B Taxes Administered by Tax Commission
              • Subpart C Miscellaneous
            • Part IV Disposition Of Revenues
          • Article 29-A TAX ON MEDALLION TAXICAB TRIPS IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
          • Article 33 FRANCHISE TAX ON INSURANCE CORPORATIONS
          • Article 33-B TAX ON REAL ESTATE TRANSFERS IN TOWNS
          • Article 34 -NEW YORK STATE LOTTERY FOR EDUCATION
          • Article 36 COMPLIANCE AND ENFORCEMENT INITIATIVES
          • Article 37 CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
            • Part II Tax Fraud Acts and Penalties
            • Part II Other Taxes
            • Part IV Miscellaneous Crimes
            • Part V Procedural Provisions
            • Part VI Seizures And Forfeitures
          • Article 40 DIVISION OF TAX APPEALS
          • Article 41 TAXPAYERS' BILL OF RIGHTS
            • Part I Taxpayers' Rights
            • Part II Liens And Levies
            • Part III Proceedings By Taxpayers
      • N.Y. Work. Comp. Law
        • Chapter 67 WORKERS' COMPENSATION
          • Article 8 ADMINISTRATION
          • Article 9 DISABILITY BENEFITS
      • L. 1968
        • (L. 1968, c. 174, as amended)
      • L. 1980
        • (L. 1980, c. 693, as amended)
      • L. 2001
        • L. 2001, c. 383, Pt. AA.)
      • NYC Administrative Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 RULES OF CONSTITUTION
        • Title 11 TAXATION AND FINANCE
          • Chapter 1 DEPARTMENT OF FINANCE
          • Chapter 6 CITY BUSINESS TAXES
            • Subchapter 3 Financial Corporation Tax
          • Chapter 16 TAX ON CONTAINERS
          • Chapter 20 SALES, EXCISE AND RELATED TAXES
            • Subchapter 1 General Sales And Compensating Use Taxes
            • Subchapter 3 Sales Tax On Credit Services
            • Subchapter 4 Additional Parking Tax
            • Subchapter 5 Tax On Beer And Liquor
          • Chapter 40 CRIMES AND OTHER OFFENSES: SEIZURES AND FORFEITURES
      • NYC Charter
        • Chapter 2 COUNCIL
        • Chapter 5 COMPTROLLER
        • Chapter 6 EXPENSE BUDGET
        • Chapter 7 TAX APPEALS
        • Chapter 45 CITY ADMINISTRATIVE PROCEDURE ACT
        • Chapter 49 OFFICERS AND EMPLOYEES
        • Chapter 51 TRANSITORY PROVISIONS
        • Chapter 52 GENERAL PROVISIONS
        • Chapter 58 DEPARTMENT OF FINANCE
    • Regulations
      • NYCRR
        • Title 5 DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Chapter II ECONOMIC DEVELOPMENT ZONES.
            • Part 10 Definitions and Zone Designation Application Process.
            • Part 11 Certification of Business Enterprises.
            • Part 12 Record Keeping, Inspection and Audit.
            • Part 13 Procedures for Appealing a Denial of Certification Pursuant to Sections 11.5 and 11.8 of Part 11 of This Title and Revocation of Certification Pursuant to Sections 11.9(A) and 11.9(B) of Part 11 of This . . . . .
            • Part 14 Procedures for Appealing a Revocation of Certification Pursuant to Section 11.9(C) of Part 11 of This Title.
            • Part 15 Zone Capital Corporations.
            • Part 16 Zone Capital Credits.
        • Title 15 MOTOR VEHICLES
          • Chapter I REGULATIONS OF THE COMMISSIONER
            • Subchapter B Registration, Certificate Of Title, And Number Plates
              • Part 29 County Motor Vehicle Use Taxes
        • Title 20 DEPARTMENT OF TAXATION AND FINANCE
          • Chapter I FRANCHISE AND CERTAIN BUSINESS TAXES
            • Subchapter H Alcoholic Beverage Tax
              • Part 60 Filing Requirements; Returns
            • Subchapter I Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
              • Article 1 Cigarette Tax
                • Part 79 Miscellaneous Provisions
            • Subchapter J Taxes on Admissions to Race Meetings and On Pari-Mutuel Wagering
              • Part 95 Computation of Tax
              • Part 96 Duties of Licensee
          • Chapter II INCOME TAXES AND ESTATE TAXES
            • Subchapter A New York State Personal Income Tax Under Article 22 Of The Tax Law
              • Article 4 New York State Income Tax Returns and Payment of Income Tax
                • Part 151 New York State Income Tax Returns and Liabilities
                • Part 161 Change of Election
          • Chapter III FUEL AND CARRIER TAXES
            • Subchapter A Motor Fuel And Diesel Motor Fuel Tax
              • Article 1 Motor Fuel Tax
                • Part 410 Introduction And Definitions
              • Article 2 Diesel Motor Fuel Tax
                • Part 430 Returns Of Distributors Of Kero-Jet Fuel Only
          • Chapter IV SALES AND USE AND OTHER MISCELLANEOUS TAXES
            • Subchapter A Sales And Use Taxes
              • Part 525 General
              • Part 526 Definitions
              • Part 527 Taxable Transactions
              • Part 528 Exemptions
              • Part 529 Exempt Organizations
              • Part 530 Amount to be Collected
              • Part 531 Compensating Use Tax
              • Part 532 Collection of Tax
              • Part 533 Vendors Obligations
              • Part 534 Refunds and Credits
              • Part 535 Assessment and Review
              • Part 536 Penalties And Interest
              • Part 537 Bulk Sales
              • Part 538 Special Rules for Vendors Making Sales of The Services of Parking, Garaging or Storing for Motor Vehicles in New York County (Manhattan)
              • Part 539 Vendor Registration
              • Part 540 Expiration Of Certificates Of Authority And Registration Renewals
              • Part 541 Contractors
              • Part 542 Industrial Development Agency or Authority Agent/ Project Operator Obligations
              • Part 544 Mobile Homes And Factory Manufactured Homes
              • Part 560 (Repealed)
              • Part 561 Motor Fuel
              • Part 562 Diesel Motor Fuel
              • Part 564 Prepayment of Sales Tax on Cigarettes
            • Subchapter C Tax On Lubricating Oil
              • Part 592 Repealed
            • Subchapter D Mortgage recording taxes
              • Part 750 (EXPIRED)
          • Chapter V PUBLIC ACCESS TO RECORDS
            • Part 2370 Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission
            • Part 2371 Access To and Correction or Amendment of Records of The Department of Taxation and Finance and The State Tax Commission Subject to The Personal Privacy Protection Law
          • Chapter VI COMMUNICATIONS OF THE DIVISION OF TAXATION OF THE DEPARTMENT OF TAXATION AND FINANCE
            • Part 2375 Communicating Tax Policy and Interpretations
            • Part 2376 Advisory Opinions of The Commissioner of Taxation and Finance
          • Chapter IX PROCEDURAL REGULATIONS
            • Part 2380 Wage reporting system
          • Chapter VIII REQUIREMENTS RELATING TO EDUCATION AID
            • Part 2385 Education Law Requirements
            • Part 2386 Temporary School District Address Review, Validation and Correction Process for Identified School Districts and Limited Review for Receiver Districts
          • Chapter IX PROCEDURAL REGULATIONS
            • Part 2390 Powers of Attorney
            • Part 2391 Service of Process
            • Part 2392 Reasonable Cause
            • Part 2393 Overpayment and Underpayment Rates of Interest
            • Part 2394 Prompt Hearing Procedure Regarding Predecision Warrants and Warrants Issued Pursuant to Jeopardy Assessments
            • Part 2395 Interest Rates Determined Under Section 924-A of The Real Property Tax Law
            • Part 2396 Electronic Filing and Funds Transfer Program for Certain Taxpayers Remitting Withholding Tax
            • Part 2397 Electronic Funds Transfer Program for Certain Taxpayers Remitting Taxes Under and Pursuant to The Authority of Articles 12-A, 13-A, 28 and 29 of The Tax Law
            • Part 2399 Mailing Rules and Legal Holidays
            • Part 2400 Action For Failure to Release a Lien
            • Part 2401 Postponement of Certain Deadlines for Taxpayers Affected by Declared Disasters
          • Chapter XI TAX APPEALS TRIBUNAL
            • Part 3000 Tax Appeals Tribunal Rules of Practice and Procedure
          • Chapter XII BUREAU OF CONCILIATION AND MEDIATION SERVICES
            • Part 4000 Procedural Rules
          • Chapter XIII COMPROMISES
            • Part 5000 Compromises Under Subdivision Eighteenth-A of Section 171 of The Tax Law
            • Part 5005 Compromises Under Subdivision Fifteenth of Section 171 of The Tax Law
          • Chapter XVI REAL PROPERTY TAX ADMINISTRATION
            • Part 8185 General Administration
              • Subpart 8185 Applicability
              • Subpart 8185-1 Definitions
              • Subpart 8185-2 Public Access to Records (Repealed)
              • Subpart 8185-3 Personal Records (Repealed)
              • Subpart 8185-4 Environmental Quality Review (Repealed)
              • Subpart 8185-5 Declaratory Rulings (Repealed)
              • Subpart 8185-6 Issuance of Certificates (Repealed)
            • Part 8186 State Equalization Rates, Ratios And Adjustments
              • Subpart 8186-1 General Provisions
              • Subpart 8186-2 State Equalization Rates
              • Subpart 8186-3 Special Equalization Rates and Changes in Level of Assessment for Assessments, Ceilings, Exemptions and Apportionment Purposes
              • Subpart 8186-4 County Equalization
              • Subpart 8186-5 Special Equalization Rates for Certain Parts of Cities and Towns
              • Subpart 8186-6 Special Equalization Rates for Certain School Districts
              • Subpart 8186-9 Adjusted Base Proportions for Special Assessing Units
              • Subpart 8186-10 Adjusted Base Proportions for Certain Approved Assessing Units
              • Subpart 8186-15 Complaint Review
              • Subpart 8186-24 1989 Market Value Survey Procedures
              • Subpart 8186-25 Market Value Update Survey Procedures Subsequent to the 1987 Survey
              • Subpart 8186-26 1992 Market Value Survey Procedures
            • Part 8187 Informational Hearings, Adjudicatory Proceedings And Review Proceedings
              • Subpart 8187-1 Adjudicatory Hearing Procedures
              • Subpart 8187-2 Review Of County Equalizations
              • Subpart 8187-3 Review of Local Disciplinary Actions (Repealed)
            • Part 8188 Minimum Qualification Standards, Training And Certification Of Local Assessment Administration Personnel
              • Subpart 8188-4 County Directors
              • Subpart 8188-6 Boards of Assessment Review
            • Part 8189 Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration
            • Part 8190 Assessment Rolls
              • Subpart 8190-1 Form and Preparation
            • Part 8191 Real Property Transfers
              • Subpart 8191-3 Residential Assessment Ratios
            • Part 8193 Assessor's Reports
              • Subpart 8193-3 Assessor's Report for Equalization Purposes and of Exempt Property for All Assessment Rolls Beginning With Those Filed in The Year 1984 (Repealed)
            • Part 8194 Agricultural Assessments
            • Part 8195 Advisory Appraisals
              • Subpart 8195-1 County Advisory Appraisals
              • Subpart 8195-2 State Advisory Appraisals
            • Part 8196 Assessment of Oil and Gas Economic Units
            • Part 8197 Special Franchise Assessment
              • Subpart 8197-2 Reports
              • Subpart 8197-5 Miscellaneous Provisions
            • Part 8199 Procedures For The Assessment Of Taxable State Lands
              • Subpart 8199-2 Acquisition and Disposition of State Lands
              • Subpart 8199-4 Assessment of Parcels of Taxable State Lands
              • Subpart 8199-5 Aggregate Additional Assessments
              • Subpart 8199-6 Supplemental and Transition Assessments
              • Subpart 8199-7 Approval and Certification of State Land Assessments
              • Subpart 8199-8 Conservation Easements
              • Subpart 8199-9 Assessment of Certain Parcels of State Land
            • Part 8200 Railroad Ceilings
              • Subpart 8200-1 General Provisions
              • Subpart 8200-2 Reports
      • RCNY
        • Title 19 DEPARTMENT OF FINANCE
          • Chapter 1 AMNESTY PROGRAM
          • Chapter 14 INDUSTRIAL AND COMMERCIAL INCENTIVE PROGRAM
          • Chapter 16 LETTER RULINGS
          • Chapter 17 MAILING RULES FOR NEW YORK CITY INCOME AND EXCISE TAX
          • Chapter 19 PARKING TAX EXEMPTION
          • Chapter 21 PUBLICATION OF DECISIONS
          • Chapter 27 PRACTICE AND PROCEDURE
          • Chapter 31 ADJUDICATIONS
          • Chapter 32 CLAIMS AGAINST FIRE INSURANCE PROCEEDS
          • Chapter 34 OFFERS–IN–COMPROMISE
          • Chapter 38 CONCILIATION BUREAU
          • Chapter 41 (Repealed eff. 10-6-01.) RULES RELATING TO THE BURMA CLASSIFICATION OF BANKS
          • Chapter 48 RULES RELATING TO THE BIOTECHNOLOGY CREDIT AGAINST UNINCORPORATED BUSINESS TAX AND GENERAL CORPORATION TAX
        • Title 20 TAX APPEALS TRIBUNAL
          • Chapter 1 PRACTICE AND PROCEDURE
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
      • New York City General Provisions
      • New York City Sales and Use
  • North Carolina
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAX
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • N.C. Constitution
        • Article II LEGISLATIVE
        • Article V FINANCE
        • Article XIII CONVENTIONS; CONSTITUTIONAL AMENDMENT AND REVISION
      • N.C. Gen. Stat.
        • Chapter 7A JUDICIAL DEPARTMENT
          • Article 5 JURISDICTION
        • Chapter 14 CRIMINAL LAW
          • Article 37 LOTTERIES, GAMING, BINGO, AND RAFFLES
        • Chapter 18B REGULATION OF ALCOHOLIC BEVERAGES
          • Article 1 GENERAL PROVISIONS
        • Chapter 18C NORTH CAROLINA STATE LOTTERY
          • Article 1 GENERAL PROVISIONS AND DEFINITIONS
          • Article 4 OPERATION OF LOTTERY
          • Article 8 MISCELLANEOUS
        • Chapter 54 COOPERATIVE ORGANIZATIONS
          • Article 14L TAXATION
        • Chapter 55 NORTH CAROLINA BUSINESS CORPORATION ACT
          • Article 1 GENERAL PROVISIONS
        • Chapter 57C NORTH CAROLINA LIMITED LIABILITY COMPANY ACT
          • Article 9A CONVERSION AND MERGER
        • Chapter 65 CEMETERIES
          • Article 4 TRUST FUNDS FOR THE CARE OF CEMEMTERIES
        • Chapter 66 COMMERCE AND BUSINESS
          • Article 3 CANDY AND SIMILAR PRODUCTS
          • Article 32 PEDDLERS, ITINERANT MERCHANTS, AND SPECIALTY MARKETS
        • Chapter 75 MONOPOLIES, TRUSTS AND CONSUMER PROTECTION
          • Article 1 GENERAL PROVISIONS
        • Chapter 96 EMPLOYMENT SECURITY
          • Article 2 UNEMPLOYMENT INSURANCE DIVISION
        • Chapter 103 SUNDAYS, HOLIDAYS AND SPECIAL DAYS
        • Chapter 104G NORTH CAROLINA LOW-LEVEL RADIOACTIVE WASTE
        • Chapter 105 TAXATION
          • Article 1 SCHEDULE A—INHERITANCE TAX
          • Article 2 PRIVILEGE TAXES
          • Article 5 SCHEDULE E. SALES AND USE TAX
          • Article 5A NORTH CAROLINA HIGHWAY USE TAX
          • Article 5B SCRAP TIRE DISPOSAL TAX
          • Article 5C WHITE GOODS DISPOSAL TAX
          • Article 5D DRY–CLEANING SOLVENT TAX.
          • Article 5E PIPED NATURAL GAS TAX.
          • Article 5F CERTAIN MACHINERY AND EQUIPMENT
          • Article 5G SOLID WASTE DISPOSAL TAX
          • Article 9 GENERAL ADMINISTRATION; PENALTIES AND REMEDIES
          • Article 37 TAX RESEARCH
          • Article 38 EQUITABLE DISTRIBUTION BETWEEN LOCAL GOVERNMENTS.
          • Article 39 FIRST ONE-CENT (1 CENTS) LOCAL GOVERNMENT SALES AND USE TAX
          • Article 40 FIRST ONE-HALF CENT (1/2 CENTS) LOCAL GOVERNMENT SALES AND USE TAX
          • Article 41 ALTERNATIVE LOCAL GOVERNMENT SALES AND USE TAXES
          • Article 42 SECOND ONE-HALF CENT (1/2 CENTS) LOCAL GOVERNMENT SALES AND USE TAX
          • Article 43 LOCAL GOVERNMENT SALES AND USE TAXES FOR PUBLIC TRANSPORTATION.
            • Part 1 General
            • Part 2 Mecklenburg County
            • Part 3 Transportation Authorities
            • Part 4 Regional Public Transportation Authority (Triangle)
            • Part 5 Regional Transportation Authority (Triad)
            • Part 6 Other Counties
          • Article 44 LOCAL GOVERNMENT HOLD HARMLESS PROVISIONS.
          • Article 45 LOCAL GOVERNMENT SALES AND USE TAX FOR BEACH NOURISHMENT.
          • Subchapter VIII LOCAL GOVERNMENT SALES AND USE TAX
            • Article 46 One-quarter Percent (1/4 cents) County Sales and Use Tax
          • Article 50 REGIONAL TRANSIT AUTHORITY VEHICLE RENTAL TAX.
          • Article 51 REGIONAL TRANSIT AUTHORITY REGISTRATION TAX
          • Article 52 COUNTY VEHICLE REGISTRATION TAX
        • Chapter 105A SETOFF DEBT COLLECTION ACT
          • Article 1 IN GENERAL
        • Chapter 115C ELEMENTARY AND SECONDARY EDUCATION
          • Article 31 THE SCHOOL BUDGET AND FISCAL CONTROL ACT
        • Chapter 120 GENERAL ASSEMBLY
          • Article 3A SESSIONS; ELECTRONIC VOTING
          • Article 6 ACTS, JOURNALS, AND REPORTS TO THE GENERAL ASSEMBLY
        • Chapter 140 STATE ART MUSEUM; SYMPHONY AND ART SOCIETIES
          • Article 2 NORTH CAROLINA SYMPHONY SOCIETY
        • Chapter 142 STATE DEBT
          • Article 1 GENERAL PROVISIONS
        • Chapter 143 STATE DEPARTMENTS, INSTITUTIONS, AND COMMISSIONS
          • Article 3 PURCHASES AND CONTRACTS
          • Article 21A OIL POLLUTION AND HAZARDOUS SUBSTANCES CONTROL.
        • Chapter 143B EXECUTIVE ORGANIZATION ACT OF 1973
          • Article 1 GENERAL PROVISIONS
          • Article 4 DEPARTMENT OF REVENUE
          • Article 10 DEPARTMENT OF COMMERCE
        • Chapter 150B ADMINISTRATIVE PROCEDURE ACT
          • Article 3 ADMINISTRATIVE HEARINGS
          • Article 4 JUDICIAL REVIEW
        • Chapter 153A COUNTIES
          • Article 7 TAXATION
        • Chapter 158 LOCAL DEVELOPMENT
          • Article 4 NORTH CAROLINA'S EASTERN REGION.
        • Chapter 159 LOCAL GOVERNMENT FINANCE
          • Article 5 REVENUE BONDS
        • Chapter 160A CITIES AND TOWNS
          • Article 9 TAXATION
        • Chapter 165 VETERANS
          • Article 7 MISCELLANEOUS PROVISIONS
      • L. 2007
        • (L. 2007, c. 223)
        • (L. 2007, c. 224)
        • (L. 2007, c. 317)
        • (L. 2007, c. 340)
      • L. 2012
        • (L. 2012, c. 74)
    • Regulations
      • N.C. Admin. Code
        • Title 17 DEPARTMENT OF REVENUE
          • Chapter 1 DEPARTMENTAL RULES
            • Subchapter 1A Organization Of The Department
            • Subchapter 1C General Administration
              • Section .0100 Definitions
              • Section .0200 Taxpayer Hearing Before The Secretary
              • Section .0300 General Administrative Forms
              • Section .0500 Form Of Payment
              • Section .0600 Substitute Forms
              • Section .0700 Electronic Filing Of Returns
          • Chapter 7 SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX
            • Subchapter 7B State Sales And Use Tax
            • Subchapter 7C Local Government: Mecklenburg County: Supplemental Local Government And Additional Supplemental Local Government Sales And Use Tax Acts
            • Subchapter 7D Manufacturing Fuel And Certain Machinery And Equipment Privilege Tax
    • Index
      • Sales--Use
      • General Administrative
  • North Dakota
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • BASIS OF TAX
        • RATE OF TAX
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of N.D.
        • Article IV LEGISLATIVE BRANCH
        • Article VI JUDICIAL BRANCH
        • Article VII POLITICAL SUBDIVISIONS
        • Article X FINANCE AND PUBLIC DEBT
        • Article XII CORPORATIONS OTHER THAN MUNICIPAL
      • N.D. Cent. Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1-02 RULES OF INTERPRETATION
        • Title 6 BANKS AND BANKING
          • Chapter 6-09.10 ASSISTANCE FOR FINANCIALLY DISTRESSED FARMERS AND SMALL BUSINESS PERSONS
        • Title 10 CORPORATIONS
          • Chapter 10-15 CORPORATIVE ASSOCIATIONS
        • Title 11 COUNTIES
          • Chapter 11-09.1 HOME RULE COUNTIES
          • Chapter 11-10 GENERAL PROVISIONS
          • Chapter 11-11 BOARD OF COUNTY COMMISSIONERS
          • Chapter 11-37 COMMERCE AUTHORITIES
        • Title 12.1 CRIMINAL CODE
          • Chapter 12.1-23 THEFT AND RELATED OFFENSES
        • Title 20.1 GAME, FISH, PREDATORS, AND BOATING
          • Chapter 20.1-13 BOATING REGULATIONS
        • Title 28 JUDICIAL PROCEDURE, CIVIL
          • Chapter 28-32 ADMINISTRATIVE AGENCIES PRACTICE ACT
        • Title 31 JUDICIAL PROOF
          • Chapter 31-09 PUBLIC DOCUMENTS, RECORDS AND WRITINGS
        • Title 35 LIENS
          • Chapter 35-28 FEDERAL TAX LIEN REGISTRATION ACT (REPEALED)
          • Chapter 35-29 UNIFORM FEDERAL LIEN REGISTRATION ACT
        • Title 37 MILITARY
          • Chapter 37-26 OPERATION DESERT SHIELD AND STORM VETERANS' ADJUSTED COMPENSATION
        • Title 39 MOTOR VEHICLES
          • Chapter 39-29.1 LOW-SPEED VEHICLES
        • Title 40 MUNICIPAL GOVERNMENT
          • Chapter 40-05 POWERS OF MUNICIPALITIES
          • Chapter 40-05.1 HOME RULE IN CITIES
          • Chapter 40-57.1 TAX EXEMPTIONS FOR NEW AND EXPANDING BUSINESSES
          • Chapter 40-57.3 CITY LODGING TAX
          • Chapter 40-57.4 CITY JOB DEVELOPMENT AUTHORITIES
        • Title 51 SALES AND EXCHANGES
          • Chapter 51-25 SALES AND EXCHANGES
        • Title 53 SPORTS AND AMUSEMENTS
          • Chapter 53-12.1 LOTTERY
        • Title 54 STATE GOVERNMENT
          • Chapter 54-03 LEGISLATIVE ASSEMBLY
          • Chapter 54-06 GENERAL PROVISIONS
          • Chapter 54-10 STATE AUDITOR
        • Title 57 TAXATION
          • Chapter 57-01 TAX COMMISSIONER
          • Chapter 57-13 STATE BOARD OF EQUALIZATION
          • Chapter 57-15 TAX LEVIES AND LIMITATIONS
          • Chapter 57-20 PAYMENT AND COLLECTION OF TAXES
          • Chapter 57-33.2
          • Chapter 57-36 TOBACCO PRODUCTS TAX LAW
          • Chapter 57-39.2 SALES TAX
          • Chapter 57-39.3 IN LIEU OF SALES TAX FEES
          • Chapter 57-39.4 SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
          • Chapter 57-39.5 FARM MACHINERY GROSS RECEIPTS TAX
          • Chapter 57-39.6 ALCOHOLIC BEVERAGE GROSS RECEIPTS TAX
          • Chapter 57-40.2 USE TAX
          • Chapter 57-40.3 MOTOR VEHICLE EXCISE TAX
          • Chapter 57-40.4 MOTOR VEHICLE EXCISE TAX REFUNDS
          • Chapter 57-40.5 AIRCRAFT EXCISE TAX
          • Chapter 57-45 MISCELLANEOUS PROVISIONS
      • L. 2013
        • (L. 2013, HB1410)
        • (L. 2013, HB1413)
        • (L. 2013, HB1459)
        • (L. 2013, SB2142)
    • Regulations
      • N.D. Admin. Code
        • Title 81 TAX COMMISSIONER
          • Article 81-01 GENERAL ADMINISTRATION
            • Chapter 81-01-01 Organization Of Department
            • Chapter 81-01-02 General Considerations
          • Article 81-01.1 PRACTICE AND PROCEDURE
            • Chapter 81-01.1-01 General Provisions
            • Chapter 81-01.1-02 Administrative Hearings
            • Chapter 81-01.1-03 Rules
            • Chapter 81-01.1-04 Model Recordkeeping And Retention Regulation
          • Article 81-04.1 SALES AND USE TAXES
            • Chapter 81-04.1-01 General Rules
            • Chapter 81-04.1-02 Sales To Government Entities
            • Chapter 81-04.1-03 Miscellaneous Sales
            • Chapter 81-04.1-04 Specific Occupations
          • Article 81-05.1 MOTOR VEHICLE EXCISE TAX
            • Chapter 81-05.1-01 Motor Vehicle Excise Tax
          • Article 81-08 COAL TAXES
            • Chapter 81-08-01 General Considerations
          • Article 81-09 OIL AND GAS PRODUCTION AND OIL EXTRACTION TAXES
            • Chapter 81-09-01 General Considerations
    • Index
      • Sales--Use
      • General Administrative
  • Ohio
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TAX TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTIONS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • MUNICIPAL INCOME TAXES
        • RESORT AREA GROSS RECEIPTS EXCISE TAX—EXPLANATION
    • Annotations
      • Sales--Use
        • SALES, RECEIPTS OR USE TAXES—FORMS
      • Special Local
        • SPECIAL LOCAL TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTIONS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • RESORT AREA GROSS RECEIPTS EXCISE TAX—EXPLANATION
    • Statutes
      • Constitution of Ohio
        • Article II LEGISLATIVE
        • Article III EXECUTIVE
        • Article VIII PUBLIC DEBT AND PUBLIC WORKS
        • Article XII FINANCE AND TAXATION
        • Article XIII CORPORATIONS
        • Article XVIII MUNICIPAL CORPORATIONS
      • Ohio Rev. Code Ann.
        • GENERAL PROVISIONS
          • Chapter 1 DEFINITIONS; RULES OF CONSTRUCTION
          • Chapter 7 PROCESS; PUBLICATION
          • Chapter 9 MISCELLANEOUS
        • Title 1 STATE GOVERNMENT
          • Chapter 109 ATTORNEY GENERAL
          • Chapter 111 SECRETARY OF STATE
          • Chapter 113 TREASURER OF STATE
          • Chapter 119 ADMINISTRATIVE PROCEDURE
          • Chapter 122 DEPARTMENT OF DEVELOPMENT
            • TAX CREDIT FOR DEVELOPMENT AND TECHNOLOGY TRANSFER COMPANY INVESTMENTS
            • JOB CREATION AND RETENTION
          • Chapter 131 REVENUES AND FUNDS
          • Chapter 145 PUBLIC EMPLOYEES RETIREMENT SYSTEM
          • Chapter 149 DOCUMENTS, REPORTS, AND RECORDS
          • Chapter 187 JOBSOHIO
        • Title 3 COUNTIES
          • Chapter 305 BOARD OF COUNTY COMMISSIONERS—GENERALLY
          • Chapter 307 BOARD OF COUNTY COMMISSIONERS—POWERS
          • Chapter 321 TREASURER
          • Chapter 333 COUNTY SALES AND USE TAX—IMPACT FACILITY TAX INCENTIVE
          • Chapter 351 CONVENTION FACILITIES AUTHORITIES
        • Title 5 TOWNSHIPS
          • Chapter 503 GENERAL PROVISIONS
        • Title 7 MUNICIPAL CORPORATIONS
          • Chapter 715 GENERAL POWERS
          • Chapter 718 MUNICIPAL INCOME TAXES
        • Title 13 COMMERCIAL TRANSACTIONS
          • Chapter 1306 UNIFORM ELECTRONIC TRANSACTIONS ACT
          • Chapter 1313 VOLUNTARY ASSIGNMENTS
          • Chapter 1333 TRADE PRACTICES
        • Title 15 CONSERVATION OF NATURAL RESOURCES
          • Chapter 1551 ENERGY
          • Chapter 1555 COAL RESEARCH AND DEVELOPMENT
        • Title 17 CORPORATIONS—PARTNERSHIPS
          • Chapter 1702 NONPROFIT CORPORATION LAW
        • Title 23 COURTS—COMMON PLEAS
          • Chapter 2307 CIVIL ACTIONS
        • Title 27 COURTS—GENERAL PROVISIONS—SPECIAL REMEDIES
          • Chapter 2723 ENJOINING AND RECOVERING ILLEGAL TAXES AND ASSESSMENTS
        • Title 29 CRIMES—PROCEDURES
          • Chapter 2933 PEACE WARRANTS; SEARCH WARRANTS
        • Title 33 EDUCATION—LIBRARIES
          • Chapter 3317 FOUNDATION PROGRAM
        • Title 37 HEALTH—SAFETY—MORALS
          • Chapter 3734 SOLID AND HAZARDOUS WASTES
          • Chapter 3781 BUILDING STANDARDS—GENERAL PROVISIONS
        • Title 47 OCCUPATIONS—PROFESSIONS
          • Chapter 4729 PHARMACISTS; DANGEROUS DRUGS STATE BOARD OF PHARMACY
        • Title 55 ROADS—HIGHWAYS—BRIDGES
          • Chapter 5502 PUBLIC SAFETY DEPARTMENT
          • Chapter 5505 HIGHWAY PATROL RETIREMENT SYSTEM
        • Title 57 TAXATION
          • Chapter 5701 DEFINITIONS
          • Chapter 5703 DEPARTMENT OF TAXATION
          • Chapter 5705 TAX LEVY LAW
          • Chapter 5709 TAXABLE PROPERTY—EXEMPTIONS
          • Chapter 5715 BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
          • Chapter 5717 APPEALS
          • Chapter 5733 CORPORATION FRANCHISE TAX
          • Chapter 5739 SALES TAX
          • Chapter 5740 INTERSTATE STREAMLINED SALES AND USE TAX SYSTEM
          • Chapter 5741 USE TAX; STORAGE TAX
          • Chapter 5745 MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME.
          • Chapter 5747 INCOME TAX
          • Chapter 5748 SCHOOL DISTRICT INCOME TAX
        • Title 61 WATER SUPPLY—SANITATION—DITCHES
          • Chapter 6111 WATER POLLUTION CONTROL
      • Akron Income Tax Ordinance
        • Title 9 GENERAL PROVISIONS
          • Chapter 99 TAXATION
      • Cincinnati Municipal Code
        • Title III FINANCIAL, PERSONNEL, PROCUREMENT AND REAL PROPERTY PROCEDURES.
          • Chapter 311 CITY OF CINCINNATI INCOME TAX
      • Cleveland City Income Tax Ordinance
        • CLEVELAND CITY INCOME TAX ORDINANCE
      • Columbus City Income Tax Code
        • Title 3 FINANCE AND TAXATION CODE
          • Article IX Current Income Tax
            • Chapter 361 Income Tax
      • Toledo Municipal Code
        • Part Nineteen TAXATION CODE
          • Chapter 1905 Income Tax.
      • Youngstown Income Tax Ordinance
        • Part One ADMINISTRATIVE CODE
          • Title NINE TAXATION
            • Chapter 181 Income Tax
    • Regulations
      • Ohio Admin. Code
        • 113 TREASURER OF STATE
          • Chapter 4 EXCISE AND FRANCHISE TAX PAYMENTS
        • 5703 DEPARTMENT OF TAXATION
          • Chapter 5703-1 GENERAL PROVISIONS
          • Chapter 5703-3 PROPERTY TAX
          • Chapter 5703-7 INCOME TAX
          • Chapter 5703-9 SALES AND USE TAX
          • Chapter 5703-13 HIGHWAY USE TAX
          • Chapter 5703-15 CIGARETTE TAX
          • Chapter 5703-23 HORSERACING TAX
          • Chapter 5703-27 MUNICIPAL INCOME TAX
          • Chapter 5703-31 TAXPAYER PERSONAL INFORMATION
        • 5717 BOARD OF TAX APPEALS
          • Chapter 5717-1 GENERAL PROVISIONS
      • Regional Income Tax Agency Rules and Regulations
        • Chapter 1:00 DEFINITIONS
        • Chapter 2:00 IMPOSITION OF INCOME TAX (RATE AND INCOME TAXABLE)
        • Chapter 3:00 DETERMINATION OF ALLOCATION OF TAX (METHOD OF DETERMINATION)
        • Chapter 4:00 EXEMPTIONS (SOURCES OF INCOMES NOT TAXED)
        • Chapter 5:00 RETURNS
        • Chapter 6:00 PAYMENT OF TAX
        • Chapter 7:00 TAXPAYER RELIEF
        • Chapter 8:00 INTEREST AND PENALTIES
        • Chapter 9:00 COLLECTION OF UNPAID TAXES AND REFUNDS OF PAYMENTS
        • Chapter 10:00 DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
        • Chapter 11:00 DUTIES AND AUTHORITY OF THE ADMINISTRATOR
        • Chapter 12:00 BOARD OF REVIEW ESTABLISHED
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Oklahoma
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Okla. Constitution
        • Article I FEDERAL RELATIONS
        • Article II BILL OF RIGHTS
        • Article V LEGISLATIVE DEPARTMENT
        • Article VI EXECUTIVE DEPARTMENT GOVERNOR
        • Article IX CORPORATIONS
        • Article X REVENUE AND TAXATION
        • Article XII-A HOMESTEAD EXEMPTION FROM TAXATION
        • Article XIX INSURANCE
        • Article XXVIII ALCOHOLIC BEVERAGE LAWS AND ENFORCEMENT
      • Okla. Stat.
        • Title 11 CITIES AND TOWNS
          • Chapter 1 MUNICIPAL CODE
        • Title 12 CIVIL PROCEDURE
          • Chapter 24 INJUNCTION
        • Title 19 COUNTIES AND COUNTY OFFICERS
          • Chapter 14 COUNTY TREASURER
        • Title 31 HOMESTEAD AND EXEMPTIONS
        • Title 40 LABOR
          • Chapter 16 OKLAHOMA PROFESSIONAL EMPLOYER ORGANIZATION RECOGNITION AND REGISTRATION ACT
        • Title 44 MILITIA
          • Chapter 4 MISCELLANEOUS PROVISIONS
        • Title 62 PUBLIC FINANCE
          • Chapter 1 STATE FISCAL AFFAIRS
          • Chapter 2 SUBDIVISIONS OF STATE
          • Chapter 5A OKLAHOMA ENTERPRISE ZONE ACT
        • Title 63 PUBLIC HEALTH AND SAFETY
          • Chapter 58 EMERGENCY TELEPHONE SERVICES
          • Chapter 71 OKLAHOMA VESSEL AND MOTOR EXCISE TAX.
        • Title 68 REVENUE AND TAXATION
          • Chapter 1 TAX CODES
            • Article 1 Oklahoma Tax Commission
            • Article 2 Uniform Tax Procedure
            • Article 5 Motor Fuel Tax Code
            • Article 13 Sales Tax Code
            • Article 14 Use Tax Code
            • Article 15 Coin-Operated Music And Amusement Devices
            • Article 16 Fireworks
            • Article 17 Nonresident Contractors And Subcontractors
            • Article 21 Vehicle Excise Tax
            • Article 23 Income Tax
            • Article 27 Municipal Taxation
            • Article 34 Uniform Federal Lien Registration Act
            • Article 35 Oklahoma Federal Facilities Development Act
            • Article 36 Oklahoma Quality Jobs Program Act
            • Article 36A Compete With Canada Film Act
            • Article 36B Oklahoma Quality Jobs Incentive Leverage Act
            • Article 37 Saving Quality Jobs Act
            • Article 38 Former Military Facility Development Act
            • Article 39 Small Employer Quality Jobs Incentive Act
            • Article 39A 21st Century Quality Jobs Incentive Act
            • Article 40 Funds Available for Appropriation
            • Article 43 Oklahoma Quality Events Incentive Act
            • Article 44 Lake Murray Area Infrastructure Support Act
            • Article 60 Aircraft Excise Tax
          • Chapter 2 MISCELLANEOUS TAX PROVISIONS
        • Title 72 SOLDIERS AND SAILORS
          • Chapter 2 COMMISSIONS AND HOSPITALS
            • War Veterans Commission Of Oklahoma—Revolving Fund
        • Title 74 STATE GOVERNMENT
          • Chapter 4 DEPARTMENT OF CENTRAL SERVICES
          • Chapter 49 MISCELLANEOUS PROVISIONS
        • Title 82 WATERS AND WATER RIGHTS
          • Chapter 5 CONSERVANCY DISTRICTS
      • Oklahoma City Code
        • Chapter 52 TAXATION
          • Article II SALES TAX CODE
        • Article VI USE TAX
    • Regulations
      • Okla. Admin. Code
        • Title 150 OKLAHOMA DEPARTMENT OF COMMERCE
          • Chapter 105 Oklahoma Local Development and Enterprise Zone Incentive Leverage Act
        • Title 710 OKLAHOMA TAX COMMISSION
          • Chapter 1 ADMINISTRATIVE OPERATIONS
            • Subchapter 1 General Provisions
            • Subchapter 3 Public Policy
              • Part 1 General Provisions
              • Part 3 Taxpayer Identification
              • Part 5 Filing And Mailing Of Documents
              • Part 7 Taxpayer Payments
              • Part 9 Execution Of Tax Warrants
              • Part 11 Public Records
              • Part 13 Other Policy Provisions
            • Subchapter 5 Practice And Procedure
              • Part 1 General Provisions
              • Part 3 Description Of Administrative Review And Hearings
              • Part 5 Administrative Proceedings Related To Tax Protests
              • Part 7 Abatement Of Erroneous Tax Assessment
              • Part 8 Settlement Of Tax Liability
              • Part 9 Permits And Licenses
              • Part 10 Business Closure Proceedings
              • Part 11 Disqualification Of Persons Representing Taxpayers Before The Oklahoma Tax Commission
            • Subchapter 8 Tax Amnesty Program (EXPIRED)
            • Subchapter 9 Oklahoma Voluntary Compliance Initiative
            • Subchapter 11 Retailer Compliance Initiative
            • Subchapter 13 Consumer Compliance Initiative
          • Chapter 10 AD VALOREM TAX
            • Subchapter 7 Manufacturing Facilities
          • Chapter 22 BOATS AND MOTORS
            • Subchapter 7 Titles.
          • Chapter 23 CHARITY GAMES
          • Chapter 25 COIN OPERATED VENDING DEVICES
          • Chapter 50 INCOME
            • Subchapter 9 Refunds
            • Subchapter 15 Oklahoma Taxable Income
              • Part 1 General Provisions
              • Part 7 Credits Against Tax
            • Subchapter 27 Banks And Credit Unions
          • Chapter 60 MOTOR VEHICLES
            • Subchapter 5 Motor Vehicle Titles
              • Part 11 Liens
            • Subchapter 7 Motor Vehicle Excise Tax
            • Subchapter 8 Rental Tax On Motor Vehicle Rentals
            • Subchapter 9 Motor Vehicle License Agents/Agencies
              • Part 5 Specific Recordkeeping Duties
          • Chapter 65 SALES/USE TAX
            • Subchapter 1 General Provisions
            • Subchapter 3 Reports And Returns; Payments And Penalties; Records
              • Part 1 General Provisions
              • Part 3 Records And Recordkeeping
            • Subchapter 5 Audit And Assessment
            • Subchapter 7 Duties And Liabilities
            • Subchapter 9 Permits
            • Subchapter 11 Credits And Refunds
            • Subchapter 13 Sales And Use Tax Exemptions
              • Part 1 Advertising In Media
              • Part 3 Agricultural Transactions
              • Part 5 Items Subject To Other Taxes
              • Part 7 Churches
              • Part 9 Computers; Data Processing; Telecommunications
              • Part 10 Coal
              • Part 11 Containers
              • Part 12 Aircraft
              • Part 13 Contractors Refund; Change Of Rates
              • Part 14 Estate Sales
              • Part 15 Hazardous Wastes
              • Part 17 Export
              • Part 19 County, District And State Fairs
              • Part 21 Food Stamps
              • Part 23 Gas And Electricity
              • Part 25 Governmental Entities
              • Part 27 Trust Authorities
              • Part 29 Manufacturing
              • Part 31 Medicine, Medical Appliances, And Health Care Entities And Activities
              • Part 33 Motor Fuels
              • Part 35 Newspapers; Periodicals; Media
              • Part 37 Sales For Resale
              • Part 39 Schools And Higher Education
              • Part 42 Disabled Veterans In Receipt Of Compensation At The One Hundred Percent Rate
              • Part 43 Social, Charitable, And Civic Organizations And Activities
              • Part 45 Modular Dwelling Units
              • Part 51 Sales Tax Holiday
              • Part 55 Trust Authorities
              • Part 65 Web Portals
            • Subchapter 15 Interstate Commerce
            • Subchapter 17 City And County Sales Taxes (REVOKED)
            • Subchapter 18 Sourcing Pursuant To The Streamlined Sales And Use Tax Administration Act
            • Subchapter 19 SPECIFIC APPLICATIONS AND EXAMPLES
              • Part 1 “A”
              • Part 3 “B”
              • Part 5 “C”
              • Part 7 “D”
              • Part 9 “E”
              • Part 11 “F”
              • Part 13 “G”
              • Part 15 “H”
              • Part 17 “I”
              • Part 23 “L”
              • Part 25 “M”
              • Part 27 “N”
              • Part 29 “O”
              • Part 31 “P”
              • Part 35 “R”
              • Part 37 “S”
              • Part 39 “T”
              • Part 41 “U”
              • Part 43 “V”
              • Part 45 “W”
              • Part 47 “X”
            • Subchapter 21 Use Tax
          • Chapter 75 TOURISM PROMOTION
          • Chapter 85 VARIOUS TAX INCENTIVES
            • Subchapter 1 Oklahoma Quality Jobs Program
            • Subchapter 3 Saving Quality Jobs Program
              • Part 1 General Provisions
              • Part 3 Premium Payment Program
              • Part 5 High Impact Projects
            • Subchapter 7 Oklahoma Film Enhancement Rebate Program
          • Chapter 95 MISCELLANEOUS AREAS OF REGULATORY AND ADMINISTRATIVE AUTHORITY
            • Subchapter 13 OUT-OF-STATE ATTORNEY REGISTRATION (Revoked)
            • Subchapter 21 Quality Events
    • Index
      • Sales--Use
      • General Administrative
  • Oregon
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • TRANSIENT LODGINGS TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • MASS TRANSIT DISTRICTS ENABLING ACT
        • METROPOLITAN SERVICE DISTRICTS ENABLING ACT
        • TRI-COUNTY PAYROLL EXCISE TAX
        • SURFACE MINING FEE
        • TRI-MET SELF-EMPLOYMENT TAX
        • MULTNOMAH COUNTY BUSINESS INCOME TAX
        • PORTLAND CITY LICENSE FEE
    • Annotations
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • MASS TRANSIT DISTRICTS ENABLING ACT
        • TRI-COUNTY PAYROLL EXCISE TAX
        • SURFACE MINING FEE
        • TRI-MET SELF-EMPLOYMENT TAX
        • MULTNOMAH COUNTY BUSINESS INCOME TAX
        • PORTLAND CITY LICENSE FEE
    • Statutes
      • Constitution of Or.
        • Article I BILL OF RIGHTS
        • Article IV LEGISLATIVE DEPARTMENT
        • Article V EXECUTIVE DEPARTMENT
        • Article IX FINANCE
        • Article XI CORPORATIONS AND INTERNAL IMPROVEMENTS
        • Article XI-E STATE REFORESTATION
        • Article XI-J SMALL SCALE LOCAL ENERGY LOANS
      • Or. Rev. Stat.
        • Title 2 PROCEDURE IN CIVIL PROCEEDINGS
          • Chapter 12 LIMITATIONS OF ACTIONS AND SUITS
            • General Provisions
        • Title 7 CORPORATIONS AND PARTNERSHIPS
          • Chapter 56 DUTIES OF SECRETARY OF STATE
        • Title 10 PROPERTY RIGHTS AND TRANSACTIONS
          • Chapter 92 SUBDIVISIONS AND PARTITIONS
            • Approval of Plats and Plans
        • Title 11 DOMESTIC RELATIONS
          • Chapter 108 HUSBAND AND WIFE RELATIONSHIP; PROPERTY RIGHTS; FAMILY VIOLENCE; PREMARITAL AGREEMENTS
            • Community Property
        • Title 17 STATE LEGISLATIVE DEPARTMENT AND LAWS
          • Chapter 171 STATE LEGISLATURE
            • General Provisions
              • (Effective Date)
          • Chapter 174 CONSTRUCTION OF STATUTES; GENERAL DEFINITIONS
            • Miscellaneous
        • Title 20 COUNTIES AND COUNTY OFFICERS
          • Chapter 203 COUNTY GOVERNING BODIES; COUNTY HOME RULE
            • General Provisions
          • Chapter 204 COUNTY OFFICERS
            • Election of County Officers; County Judge Pro Tem
        • Title 21 CITIES
          • Chapter 223 LOCAL IMPROVEMENTS AND WORKS GENERALLY
            • Economic Improvement Districts
        • Title 24 PUBLIC ORGANIZATIONS FOR COMMUNITY SERVICE
          • Chapter 267 MASS TRANSIT DISTRICTS; TRANSPORTATION DISTRICTS
            • Mass Transit Districts
              • (Generally)
              • (Formation)
              • (Board)
              • (Powers)
              • (Withdrawal)
              • (Finances)
            • Transportation Districts
              • (Generally)
              • (Formation)
              • (Finances)
          • Chapter 268 METROPOLITAN SERVICE DISTRICT
            • General Provisions
            • Finances
        • Title 26 PUBLIC FACILITIES, PURCHASING, PRINTING; ECONOMIC DEVELOPMENT
          • Chapter 285A ECONOMIC DEVELOPMENT I
            • Tourism
          • Chapter 285C ECONOMIC DEVELOPMENT III
            • Advanced Telecommunications Facilities Income Tax Credit
          • Chapter 287 BORROWING AND BONDS OF LOCAL GOVERNMENTS
            • Borrowing and Bonds of Counties, Cities and Districts Generally
          • Chapter 288 PUBLIC BORROWING AND BONDS GENERALLY
            • Bonds in General
        • Title 28 PUBLIC FINANCIAL ADMINISTRATION
          • Chapter 291 STATE FINANCIAL ADMINISTRATION
            • Estimates of State Revenues
            • Procedure for Determining Whether State Property Tax Levy Necessary
          • Chapter 293 ADMINISTRATION OF PUBLIC FUNDS.
            • Collection of Debts Owed to State Agencies
            • Receiving and Handling Moneys
            • Approving and Paying Claims
              • (Payment)
            • Electronic Funds Transfers
            • Tobacco Product Manufacturers Master Settlement Agreement Moneys
            • Accounting and Fiscal Reporting
          • Chapter 294 COUNTY AND MUNICIPAL FINANCIAL ADMINISTRATION
            • Local Budget Law
            • Tax Supervising and Conservation Commission
        • Title 29 REVENUE AND TAXATION
          • Chapter 305 ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALS
            • Department of Revenue
              • (Organization)
              • (Tax Administration)
              • (Representation of Taxpayer)
              • (Tax Deficiencies; Notice; Appeals)
              • (License Lists)
            • Subpoenas Relating to Industrial Property
            • Appeals of Industrial Property or Plants
            • Oregon Tax Court
              • (General)
              • (Fees; Costs)
              • (Representation of Corporation)
              • (Magistrate Division)
              • (Appeals Procedure; Effect of Pendency of Appeal)
              • (Constitutional Limits Upon Property Taxes; Effects; Determination)
            • Intergovernmental Tax Relations
              • (Federal and Other States)
              • (Local)
            • Multistate Tax Compact
            • Checkoff for Contribution to Political Party
            • Refunds
            • Miscellaneous Provisions
            • Taxpayer Bill of Rights
            • Penalties
          • Chapter 306 PROPERTY TAXATION GENERALLY
            • Supervision of Property Tax Administration by Department of Revenue
          • Chapter 307 PROPERTY SUBJECT TO TAXATION; EXEMPTIONS
            • Exemptions
              • (Public Properties)
              • (Low Income Rental Housing)
              • (Nonprofit Corporation Low Income Housing)
              • (Single-Unit Housing)
          • Chapter 308 ASSESSMENT OF PROPERTY FOR TAXATION
            • Maximum Assessed Value and Assessed Value
              • (Generally)
              • (Special Determinations of Value)
          • Chapter 309 EQUALIZATION OF PROPERTY TAXES
            • County Boards of Property Tax Appeals
              • (Appeals of Value)
          • Chapter 310 LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS LEVY OR IMPOSITION OF TAXES
            • Property Tax Rates and Amounts
              • (Certification of Taxes and Determination of Tax Rates)
            • Tax Limitations
              • (1990 Measure 5 and Limitations on Taxation Amounts)
              • (Election Challenges)
              • (Calculation of 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits)
          • Chapter 311 COLLECTION OF PROPERTY TAXES—GENERAL PROVISIONS
            • Correcting Errors or Omissions in Rolls
            • Deferred Collection of Homestead Property Taxes
            • Deferral of Special Assessments for Local Improvement
          • Chapter 314 TAXES IMPOSED UPON OR MEASURED BY NET INCOME
            • General Provisions
            • Adjustment of Returns
            • Pollution Control Facilities
            • Pollution Control Facilities
            • Remics and Fasits
            • Methods of Accounting and Reporting Income
            • Liability of Transferee or Owner of Trust
            • Returns
            • Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
            • Estimated Tax Procedure
            • Division of Income for Tax Purposes
              • (General Provisions)
              • (Allocation of Nonbusiness Income)
              • (Apportionment of Business Income)
              • (Procedure Where Ordinary Determination Not Satisfactory)
              • (Apportionment of Net Loss)
              • (Apportionment of Income of Interstate Broadcasters)
              • (Application)
            • Effect of Multistate Tax Compact
            • Taxation of Partnerships and S Corporations
              • (Partnerships)
              • (S Corporations)
              • (Nonresident Return by Shareholder or Partner)
            • Administrative Provisions
            • Penalties
          • Chapter 315 PERSONAL AND CORPORATE INCOME OR EXCISE TAX CREDITS
            • Children and Families; Poverty Relief
            • Environment and Energy
          • Chapter 316 PERSONAL INCOME TAX
            • Collection of Tax at Source of Payment
              • (Generally)
            • Modifications of Taxable Income
              • (Generally)
          • Chapter 317 CORPORATION EXCISE TAX
            • Credits
              • (Generally)
          • Chapter 319 MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
            • Use Fuel Tax
          • Chapter 320 AMUSEMENT DEVICE TAXES
            • Amusement Device Taxes
            • Local Construction Taxes
            • Transient Lodging Taxes
              • (Definitions)
              • (State Transient Lodging Tax)
              • (Local Transient Lodging Taxes)
            • Penalties
          • Chapter 323 CIGARETTE AND TOBACCO PRODUCTS TAX
            • Cigarette Tax
              • (Imposition of Tax)
              • (Distribution of Certain Revenues)
            • Master Settlement Agreement
        • Title 30 EDUCATIONAL AND CULTURAL FACILITIES
          • Chapter 358 MUSEUMS; HISTORICAL SOCIETIES; PRESERVATION OF HISTORICAL AND ARCHAEOLOGICAL PROPERTIES AND OBJECTS; OREGON HISTORIC FAMILIES DATABASE
            • Classification of Historic Property
              • (Valuation)
        • Title 36 PUBLIC HEALTH AND SAFETY
          • Chapter 457 URBAN RENEWAL OF BLIGHTED AREAS TAX INCREMENT FINANCING OF URBAN RENEWAL INDEBTEDNESS
            • Urban Renewal Agencies; Plans; Activities
          • Chapter 461 OREGON STATE LOTTERY
            • Lottery Finances
          • Chapter 468A AIR QUALITY
            • Emission Prevention Tax Credit
          • Chapter 469 ENERGY CONSERVATION
            • Office of Energy; Administration
            • Renewable Energy Resources
            • Residential Energy Conservation Act
              • (Investor-Owned Utilities)
              • (Publicly Owned Utilities)
            • Commercial Energy Conservation Services Program
          • Chapter 470 SMALL SCALE LOCAL ENERGY PROJECTS
            • Clean Energy Deployment Program
        • Title 38 PROTECTION FROM FIRE
          • Chapter 476 STATE FIRE MARSHAL; PROTECTION FROM FIRE GENERALLY
            • State Fire Marshal; Powers and Duties
        • Title 41 WILDLIFE
          • Chapter 496 APPLICATION, ADMINISTRATION AND ENFORCEMENT OF WILDLIFE LAWS
            • Fish Habitat Improvement
        • Title 44 FORESTRY AND FOREST PRODUCTS
          • Chapter 526 FORESTRY ADMINISTRATION
            • Nonindustrial Private Landowner Assistance
              • (Woodland Management Act of 1979)
        • Title 52 OCCUPATIONS AND PROFESSIONS
          • Chapter 673 ACCOUNTANTS; TAX CONSULTANTS AND PREPARERS
            • Accountants
              • (Oregon Board of Accountancy)
        • Title 56 INSURANCE
          • Chapter 748 FRATERNAL BENEFIT SOCIETIES
            • Enforcement
      • L. 2010
        • (L. 2010, Sp. Sess., c. 82)
      • L. 2011
        • (L. 2011, c. 474)
        • (L. 2011, c. 730)
      • L. 2012
        • (L. 2012, c. 31)
      • Lane County Mass Transit District Payroll Tax
        • Lane Mass Transit District Payroll Tax
      • Multnomah County Business Income Tax
        • Multnomah County Business Income Tax
      • Tri-County Metropolitan Transportation District Payroll Tax
        • TRI-COUNTY METROPOLITAN TRANSPORTATION DISTRICT PAYROLL TAX
      • Portland City Business License Law
        • PORTLAND CITY LICENSE FEE
          • Chapter 7.02 BUSINESS LICENSE LAW
    • Regulations
      • Or. Admin. R.
        • Chapter 123 ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT
          • Division 65 ENTERPRISE ZONE
            • General
            • Explication of Statutory Terms
            • Duties and Options of Zone Sponsor
            • Changes to Enterprise Zone Boundaries
            • Common Matters for Designations and Boundary Changes
            • Local Applications and Designation
            • Economic and Strategic Information in Local Applications
            • Federal Enterprise Zones
            • Additional and Reasonable Requirements of Local Sponsor
            • Local Sponsor Funds Derived through Enterprise Zone
            • Three- to Five-Year Exemption on Taxable Property
            • Standard Exemption: Business Eligibility
            • Standard Exemption: Authorization
            • Standard Exemption: Employment of Firms
            • Standard Exemption: Property
            • Standard Exemption in Terminated Zone
            • Payback in Lieu of Disqualifying Standard Exemption
            • Electronic Commerce
            • Rural Renewable Energy Development Zones
        • Chapter 150 DEPARTMENT OF REVENUE
          • Division 18 JUDGEMENTS, EXECUTION AND GARNSISHMENT
          • Division 23 GARNISHMENTS
          • Division 29 ATTACHMENT AND GARNISHMENT
          • Division 118 INHERITANCE TAX
          • Division 137 CRIMINAL FINE AND ASSESSMENT ACCOUNT DISTRIBUTION
          • Division 181 CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES
          • Division 183 DESCRIPTION OF ORGANIZATION
          • Division 192 PUBLIC RECORDS
          • Division 198 SPECIAL DISTRICTS
          • Division 222 CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS
          • Division 267 MASS TRANSIT DISTRICTS
          • Division 276 PUBLIC BUILDINGS
          • Division 280 LOCAL BUDGET
          • Division 285 ENTERPRISE ZONES
          • Division 293 AUTHORITY TO MAKE REFUNDS
          • Division 294 LOCAL BUDGET
          • Division 305 GENERAL ADMINISTRATION OF REVENUE LAWS — MULTISTATE TAX COMPACT
            • Multistate Tax Compact
          • Division 307 PROPERTY SUBJECT TO TAXATION
          • Division 308 ASSESSMENT OF PROPERTY FOR TAXATION
          • Division 310 LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS
            • Elderly Rental Assistance Program
          • Division 311 COLLECTION OF PROPERTY TAXES
          • Division 314 INCOME TAXATION GENERALLY GENERAL PROVISIONS
            • Allocation of Nonbusiness Income
            • Apportionment of Business Income
            • Partnerships
            • Nonresident Return by Shareholder or Partner
            • Special Provisions
          • Division 315 PERSONAL INCOME TAX CREDITS
          • Division 316 PERSONAL INCOME TAX GENERAL PROVISIONS
            • Credits
            • Taxation of Nonresidents
            • Retirement Income
            • Collection of Tax Source on Wages
            • Resident Estates and Trusts
            • Returns; Payments
            • Modifications of Taxable Income Generally
          • Division 317 CORPORATION EXCISE TAX ACT OF 1929: RULES GENERAL PROVISIONS
          • Division 320 PROVISIONS APPLICABLE TO PRIVILEGE TAX
          • Division 321 TIMBER TAXES
          • Chapter 323 CIGARETTE TAXES
        • Chapter 330 DEPARTMENT OF ENERGY
          • Division 91 [BIOMASS PRODUCER COLLECTOR TAX CREDIT]
          • Division 170 [BIOMASS PRODUCER COLLECTOR TAX CREDIT]
          • Division 210 CONSERVATION ENERGY INCENTIVE PROGRAM
          • Division 220 CONSERVATION ENERGY INCENTIVE PROGRAM
          • Division 225 [ENERGY INCENTIVES PROGRAM—TRANSIT SERVICES TAX CREDIT]
          • Division 230 [ENERGY INCENTIVES PROGRAM]
        • Chapter 951 OREGON FILM AND VIDEO OFFICE
          • Division 3 FILM PRODUCTION DEVELOPMENT CONTRIBUTION CREDIT
    • Index
      • General Administrative
      • Special Local
  • Pennsylvania
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES, AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX.—
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAX ENABLING ACT—EXPLANATION
        • TAX ON TRADES, OCCUPATIONS AND PROFESSIONS
        • POLL, PER CAPITA AND RESIDENCE TAXES
        • LIST OF LOCAL INCOME AND OCCUPATIONAL TAXES
        • PHILADELPHIA CITY TAXES—EXPLANATION
        • FIRST CLASS CITY BUSINESS TAX REFORM ACT—EXPLANATION
        • INTERGOVERNMENTAL COOPERATION AUTHORITY ACT FOR CITIES OF THE FIRST CLASS—EXPLANATION
        • FIRST CLASS CITY ECONOMIC DEVELOPMENT DISTRICT ACT
        • PHILADELPHIA REALTY TRANSFER TAX
        • PHILADELPHIA PETROLEUM PROCESSING TAX (Repealed)
        • PHILADELPHIA CONDOMINIUM CONVERSION TAX (Repealed by Ord. Bill No. 278, 2-9-93)
        • PHILADELPHIA REAL ESTATE NON-UTILIZATION TAX
        • PHILADELPHIA CITY BUSINESS PRIVILEGE TAXES (BUSINESS AND INCOME RECEIPTS TAX)
        • PHILADELPHIA SCHOOL DISTRICT TAXING POWERS
        • PHILADELPHIA SCHOOL DISTRICT REALTY USE AND OCCUPANCY TAX
        • PHILADELPHIA TAXES—GENERAL PROVISIONS
        • PITTSBURG GENERAL TAX PROVISIONS—EXPLANATION
        • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
        • PITTSBURGH MERCHANTILE LICENSE TAXES—EXPLANATION
        • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
        • PITTSBURG REAL ESTATE TRANSFER TAX
        • PITTSBURGH PAYROLL TAX
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TRANSACTIONS SUBJECT TO SALES AND USE TAX
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • RATE OF TAX.—
        • RETURNS AND PAYMENTS
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAX ENABLING ACT—EXPLANATION
        • TAX ON TRADES, OCCUPATIONS AND PROFESSIONS
        • POLL, PER CAPITA AND RESIDENCE TAXES
        • PHILADELPHIA CITY TAXES—EXPLANATION
        • PHILADELPHIA REALTY TRANSFER TAX
        • PHILADELPHIA CONDOMINIUM CONVERSION TAX (Repealed by Ord. Bill No. 278, 2-9-93)
        • PHILADELPHIA CITY BUSINESS PRIVILEGE TAXES (BUSINESS AND INCOME RECEIPTS TAX)
        • PHILADELPHIA SCHOOL DISTRICT TAXING POWERS
        • PHILADELPHIA SCHOOL DISTRICT REALTY USE AND OCCUPANCY TAX
        • PHILADELPHIA TAXES—GENERAL PROVISIONS
        • PITTSBURG GENERAL TAX PROVISIONS—EXPLANATION
        • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
        • PITTSBURGH MERCHANTILE LICENSE TAXES—EXPLANATION
        • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
    • Statutes
      • Constitution of Penn.
        • Article I DECLARATION OF RIGHTS
        • Article II THE LEGISLATURE
        • Article III LEGISLATION
        • Article IV THE EXECUTIVE
        • Article VIII TAXATION AND FINANCE
        • Article IX LOCAL GOVERNMENT
        • Article XVIII
          • Schedule 1 SCHEDULE NO. 1 (ADOPTED WITH THE CONSTITUTION OF 1874)
          • Schedule 2 SCHEDULE NO. 2 (AMENDMENTS OF NOVEMBER 2, 1909)
      • Pa. Stat. Ann.
        • Title 16 COUNTIES
          • Chapter 1 THE COUNTY CODE
            • Article XVII Fiscal Affairs
              • (e) County Taxation, Borrowing and Transfer of Funds
            • Article XXIII Grounds And Buildings
              • (m) Tax for Capital Costs Retirement
              • (n) Third Class County Convention Center Authorities
              • (o) Third Class County Convention Center Authorities (Alternative Provision)
          • Chapter 2 SECOND CLASS COUNTY CODE
            • Article XIX Fiscal Affairs
              • (e) County Taxation, Borrowing and Transfer of Funds
            • Article XXXI-B Allegheny Regional Asset District
              • (b) Allegheny Regional Asset District
              • (e) Additional Sales and Use Tax
              • (f) Local Tax Relief and Assistance to Local Governments
          • Chapter 4 OTHER PROVISIONS CONCERNING COUNTIES
            • Article XI Recorders Of Deeds
            • Article XXXII Hotel Room Rental Tax Act
        • Title 24 EDUCATION
          • Chapter 1 PUBLIC SCHOOL CODE OF 1949
            • Article VI School Finances
              • (D) First Class School District
          • Chapter 2 MISCELLANEOUS LAWS
            • School Districts Of First Class And First Class A
              • Mercantile License Tax
              • Earnings Tax
          • Chapter 18 HIGHER EDUCATION ASSISTANCE
            • Pennsylvania Higher Education Assistance Agency
        • Title 25 ELECTIONS & ELECTORAL DISTRICTS
          • Chapter 14 ELECTION CODE
            • Article VI Dates of Elections and Primaries and Special Elections
              • (A) November Elections and Preceding Primaries
        • Title 35 HEALTH AND SAFETY
          • Chapter 18 HOUSING
            • Housing Authorities
          • Chapter 30A ORGAN AND BONE MARROW DONOR ACT
        • Title 40 INSURANCE
          • Chapter 40 STRUCTURED SETTLEMENT PROTECTION ACT
          • Chapter 41 INTERSTATE INSURANCE PRODUCT REGULATION COMPACT ESTABLISHMENT ACT
        • Title 42 JUDICIARY AND JUDICIAL PROCEDURE
          • FEES
            • Prothonotaries of Second Class A Through Eighth Class and Home Rule Counties
        • Title 51 MILITARY AFFAIRS
          • PERSIAN GULF CONFLICT VETERANS' BENEFIT ACT
        • Title 53 MUNICIPAL AND QUASI-MUNICIPAL CORPORATIONS
          • Part 1/2 CHARTERS AND OPTIONAL PLANS [Repealed]
            • Chapter 1/2 Home Rule Charter And Optional Plans Law
              • Article III General Powers And Limitations Of A Home Rule Charter Municipality [Repealed]
          • Part I GENERAL MUNICIPAL LAW
            • Chapter 8C PUBLIC OFFICERS AND EMPLOYEES
              • Chapter 9 Modification Of Actuarial Funding Standard
            • Chapter 10 Provisions Relating to Cities of the First Class
            • Chapter 24 Taxation
              • Article II Subjects Of Taxation
            • Chapter 24A Local Tax Enabling Act
              • Chapter 1 Preliminary Provisions
              • Chapter 3 Local Taxes
              • Chapter 4 Optional Occupation Tax Elimination
              • Chapter 5 Consolidated Collection Of Local Income Taxes
              • Chapter 7 Collection Of Delinquent Taxes
              • Chapter 9 Miscellaneous Provisions
            • Chapter 24B Homeowner Tax Relief Act (Repealed)
              • Chapter 1 Preliminary Provisions [Repealed]
              • Chapter 3 Taxation By School Districts [Repealed]
                • Subchapter A General Provisions [Repealed]
                • Subchapter B School District Budgets [Repealed]
                • Subchapter C General Tax Authorization [Repealed]
                • Subchapter D School District Property Tax Reduction [Repealed]
                • Subchapter E Homestead Exclusion [Repealed]
                • Subchapter F Register [Repealed]
              • Chapter 5 State Funds Formula [Repealed]
              • Chapter 7 Tax Relief In Cities Of The First Class [Repealed]
            • Chapter 24B-1 Taxpayer Relief Act
              • Chapter 1 Preliminary Provisions
              • Chapter 3 Taxation By School Districts
                • Subchapter A General Provisions
                • Subchapter B School District Budgets
                • Subchapter C General Tax Authorization
                • Subchapter D School District Property Tax Reduction
                • Subchapter E Homestead Exclusion
                • Subchapter F Register
              • Chapter 5 State Funds Formula
              • Chapter 7 Tax Relief In Cities Of The First Class
              • Chapter 9 School District Choice And Voter Participation
              • Chapter 13 Senior Citizens Property Tax And Rent Rebate Assistance
              • Chapter 15 Installment Payment Of Taxes
              • Chapter 17 Task Force On School Cost Reduction
              • Chapter 50 Miscellaneous Provisions
            • Chapter 24C Optional Occupation Tax Elimination Act
            • Chapter 25 Municipal Claims And Tax Liens
              • Article I Liens And Claims Authorized
              • Article XI Self-Assessed Tax Liens
          • Part II CITIES OF THE FIRST CLASS
            • Chapter 31A Pennsylvania Intergovernmental Cooperation Authority Act For Cities Of The First Class
              • Chapter 1 General Provisions
              • Chapter 2 Pennsylvania Intergovernmental Cooperation Authority
              • Chapter 5 Optional Sales And Use Tax
              • Chapter 6 Pennsylvania Intergovernmental Cooperation Authority Tax
            • Chapter 43 Taxation
              • Article II Subjects Of Taxation
              • Article VII School District Taxes
              • Article IX First Class City Business Tax Reform Act
            • Chapter 46 Community and Economic Improvement Act
            • Chapter 47 First Class Cities Economic Development District Act
              • Chapter 1 General Provisions
              • Chapter 3 Economic Development Districts
              • Chapter 5 State Taxes
                • Subchapter A State Taxes Generally
                • Subchapter B Particular State Taxes
              • Chapter 7 Local Taxes
                • Subchapter A Local Taxes Generally
                • Subchapter B Particular Local Taxes
              • Chapter 9 Administration Of Tax Provisions
            • Chapter 31 Miscellaneous Provisions
          • Part III CITIES OF THE SECOND CLASS
            • Chapter 65 Taxation
              • Article V Levy And Payment
          • Part V CITIES OF THE THIRD CLASS
            • Chapter 83 Optional Third Class City Charter Law
              • Article III General Powers And Limitations
                • B. Limitations
          • Part VI BOROUGHS
            • Chapter 91 The Borough Code
              • Article X Powers And Duties Of Elected Borough Officials
                • (a) Council
              • Article XXIV Water System.
                • (a) General Powers to Supply Water
                  • (a.6) Commission of the Water System.
        • Title 55 NAVIGATION
          • Chapter 17F RIDESHARING ARRANGEMENTS
        • Title 62 POOR PERSONS AND PUBLIC WELFARE; ART. IV—PUBLIC ASSISTANCE
          • Chapter 5 INSTITUTION DISTRICTS
            • Article III County Institution Districts; General Provisions
        • Title 69 SALES
          • Chapter 3 SALES IN BULK
        • Title 71 STATE GOVERNMENT
          • THE ADMINISTRATIVE CODES AND RELATED PROVISIONS
            • Chapter 2 The Administrative Code Of 1929
              • Article II Administrative Organization
              • Article IV Organization Of Departmental Administrative Boards And Commissions And Of Advisory Boards And Commissions
              • Article V Powers And Duties In General
              • Article XI Powers And Duties Of The Treasury Department
              • Article XXV Powers And Duties Of The Department Of Revenue
        • Title 72 TAXATION AND FISCAL AFFAIRS
          • Chapter 1 THE FISCAL CODE
            • Article I Short Title And General Provisions
            • Article II Department Of Revenue
            • Article II-A Cigarette Sales And Licensing
            • Article III Treasury Department
            • Article IV Department Of The Auditor General
            • Article V Board Of Finance And Revenue
            • Article V-A Independent Fiscal Office
            • Article VI Agents Other Than The Department Of Revenue For The Assessment And Collection Of State Taxes And License Fees And The Collection Of Other Moneys Payable To The Commonwealth
            • Article VII Bonus And Tax Reports And Returns And Reports And Records Relating To Tax Collections
            • Article VIII Settlement Of Bonus And Tax Accounts
            • Article IX Procedure For The Collection Of Moneys Due The Commonwealth By County Or City Officers
            • Article X Settlements Of Other Accounts Between The Commonwealth And Its Debtors, And Settlements Between The Commonwealth And Persons Having Claims Against It
            • Article XI Procedure For Resettlement Of Accounts, Review And Appeal
            • Article XII Collections Made Otherwise Than By Settlement Of Account
            • Article XIV Lien Of Accounts Due The Commonwealth And Procedure In Case Of Nonpayment
            • Article XV Procedure For The Disbursement Of Money From The State Treasury
            • Article XV-A Commonwealth Employees Group Life Insurance
            • Article XVI Inquisitorial Powers Of Fiscal Officers
            • Article XVI-A Tax Anticipation Notes
            • Article XVI-B Borrowing For Capital Facilities
            • Article XVI-C Political Subdivision Procurement Interest Payments
            • Article XVI-D Local Government Capital Project Loan Fund
            • Article XVI-D.1 Financially Distressed Municipalities.
            • Article XVI-E Oil And Gas Wells
            • Article XVI-G Bonds
            • Article XVI-I Permit Extensions
            • Article XVI-J Heritage Areas
            • Article XVII Penalties
            • Article XVII-A Special Funds
              • Subarticle D Investments
              • Subarticle E State Lottery Fund
              • Subarticle G Hazardous Sites Cleanup Fund
              • Subarticle I Water And Sewer Systems Assistance Bond Fund
            • Article XVII-B 2011-2012 Budget Implementation.
            • Article XVII-C 2011-2012 Restrictions On Appropriations For Funds And Accounts.
            • Article XVII-D Family Planning Funding Limitations
            • Article XVII-E General Budget Implementation
              • Subarticle A Preliminary Provisions
              • Subarticle B Executive Department
              • Subarticle C (Repealed by Act of 6-30-2011, P.L. 159, No. 26, § 8, eff. 6-30-2011.) Legislative Department
              • Subarticle D Judicial Department
              • Subarticle E Restrictions on Appropriations for Funds and Accounts
            • Article XVII-F 2012-2013 Budget Implementation
              • Subarticle A Preliminary Provisions
              • Subarticle B Executive Departments
              • Subarticle C State Government Support Agencies
              • Subarticle D Judicial Department
            • Article XVII-G 2012-2013 Restrictions On Appropriations For Funds And Accounts
            • Article XVII-H 2008-2009 Budget Implementation
              • Subarticle A Preliminary Provisions
              • Subarticle B Executive Department
            • Article XVII-I 2008-2009 Restrictions on Appropriations for Funds and Accounts
            • Article XVII-J 2009-2010 Budget Implementation
            • Article XVII-K 2009-2010 Restrictions On Appropriations For Funds And Accounts
            • Article XVII-L 2010-2011 Budget Implementation.
              • Subarticle A Preliminary Provisions
              • Subarticle B Executive Department
              • Subarticle C Legislative Department
              • Subarticle D Judicial Department
            • Article XVII-M 2010-2011 Restrictions On Appropriations For Funds And Accounts
            • Article XVII-N Retirement
            • Article XVII-O Audits.
            • Article XVIII Interpretation And Effective Date
          • Chapter 2 TAXES LEVIED BY THE STATE CAPITAL STOCK TAX
            • Financial Institutions And Associations
              • Tax Rate
              • Annual Reports and Assessments
            • Corporate And Municipal Loans
              • Scrip and Bonds of Private and Municipal Corporations and Exemption
            • Premiums Of Insurance Companies
              • General Provisions
            • Mercantile Licenses
              • Auctioneers and Brokers
                • Brokers
              • Billiard-Rooms, Bowling Alleys, Shooting Galleries, Etc.
              • Patent Medicines
            • Tax On Official Writs, Deeds, Fees, Etc.
              • Imposition of Tax
              • Tax on Commissions, Fees, and Receipts of Officers
            • Accounting By Officers And Audit Of Accounts
              • Suits for Collection
            • Miscellaneous Revenue Laws
              • Tax on Orders
            • General Provisions Relating To State Taxes
              • In General
              • Taxpayers' Bill Of Rights
                • Chapter 1 General Provisions
                • Chapter 2 Taxpayers' Rights
                • Intradepartmental Documents And Reports
                • Chapter 4 Miscellaneous Provisions
              • Relating to Corporations
              • Tax Liens and Enforcement
              • Records, Returns and Reports
              • Methods of Collection
              • Refunds
            • Chain Store And Theatre Tax
          • Chapter 3 STATE FISCAL AFFAIRS IN GENERAL
            • Appropriations
              • In General
              • Highways
              • Health
              • State Aided Institutions
              • Moneys from National Forest Reserves
              • Motor License Fund
            • State farm products show fund
            • State Funds
              • General Provisions
              • Transfers Between Funds
              • State Sinking Fund
                • How Constituted, Used and Invested
                • Commissioners, Duties, Reports, Etc.
                • State Treasurer, Reports and Accounts
              • Agricultural College Land Script Fund
              • Insurance Fund
              • Sunny Day Fund Act [Repealed]
              • Tax Stabilization Reserve Fund [Repealed]
            • State Lottery
              • Chapter 1 General Provisions
              • State Lottery
              • Chapter 5 Pharmaceutical Assistance For The Elderly
                • Subchapter A Preliminary Provisions
                • Subchapter B Programs
                • Subchapter C Coordination Of Federal And State Benefits
              • Chapter 7 Prudent Pharmaceutical Purchasing
              • Chapter 8 Pharmaceutical Assistance Clearinghouse
              • Chapter 9 Transportation Services
              • Chapter 21 Miscellaneous Provisions
            • Lottery Fund Preservation Act [Repealed]
              • Chapter 1 Preliminary Provisions [Repealed]
              • Chapter 3 Pharmaceutical Assistance For Elderly [Repealed]
              • Chapter 6 Prudent Pharmaceutical Purchasing [Repealed]
              • Chapter 7 Transportation Services [Repealed]
              • Chapter 9 Miscellaneous Provisions [Repealed]
            • State Deposits And Depositories
              • Selection
              • Bond of Depositories
              • Deposits and Interest
              • Treasurer's Report and Custody of Deposits
              • Pooling Assets
            • Compensation To Individuals Forbidden
            • State Debt
              • Exchange of Bonds and Interest
              • Loan and Transfer Agent
              • New Certificates and Refunds
              • Cancellation and Destruction
              • Capital Facilities Debt Enabling Act
                • Chapter 1 Preliminary Provisions
                • Chapter 5 Sports Facilities Financing
                • Chapter 51 Miscellaneous Provisions
              • War Loans
              • Bonds for Public Buildings, Anti-Stream Pollution and Flood Control
              • Growing Greener Environmental Stewardship and Watershed Protection Enhancement Authorization Act
              • Loans to Volunteer Fire, Ambulance and Rescue Services
              • Project 70 Land Acquisition and Borrowing Act
              • State Bond Issues for Road Purposes
                • Issues under Act of 1919
                • Refunding Bonds under Act of 1919
                • Issues under Act of 1925
                • Exchange of Bonds and Refunding
              • Temporary Emergency Loans
            • Debts Due State
              • Collection of Claims, Priority and Interest
            • Interest Limitation
            • Settlement And Collection Of Accounts
              • In General
              • Auditor General, Powers and Duties
              • Fees and Money Due on Judgments
              • Interest
              • Resettlement, Revision and Appeal
              • Accounts of County and City Officers
                • Time of Settlement
                • Examinations and Settlements
              • Payments into Court
              • Penalty and Enforcement
              • Defaulting Public Officers
            • Disposition Of Fees And Taxes
            • Refunds
            • Auditor General's Powers And Duties Generally
              • Prosecution of Suits
              • Investigations and Examinations
              • Reports, Printing and Distribution
              • Vouchers and Warrants
              • Official Acts of Deputies and Clerks
              • Fees
            • State Treasurer, Powers And Duties Generally
              • In General
              • Accounts
              • Estimates of Appropriations
              • Reports
              • Payments
              • Checks and Warrants
              • Sale of Bridge Stock
              • New Bonds from Officers
            • Federal Funds
            • Board Of Claims Against The State [Repealed]
            • (Repealed) Tax Equalization For School Subsidy Purposes
            • Miscellaneous Provisions
          • Chapter 4 LOCAL TAXATION
            • Exemptions
              • Particular Institutions and Public Property
              • State and Local Obligations
              • Filing Deadline Extension
            • Tax Assessors
              • In General
              • Assessors and Salaries in Counties Other Than First and Second Class
            • General County Assessment Law
              • Article II Subjects of Local Taxation; Exemptions
              • Article IV Triennial and Inter-Triennial Assessments
                • (a) Triennial Assessments
              • Article VI Repeals
            • Assessments
              • In General
              • Assessments in Counties of Fourth to Eighth and Selective Classes
                • Article II Subjects of Local Taxation; Exemptions
                • Article III Board of Assessment and Revision of Taxes
                • Article VI Assessment
            • Collections In General
              • Local Tax Collection Law
            • Delinquent Taxes In Counties, Cities Of Third Class, Boroughs, Etc.
              • Article V Discharge of Tax Claim Before Sale
            • Sale Of Lands For Taxes
              • Tax Sales of Seated Lands
            • License Taxes
              • Public Utilities
              • Dealers' Licenses
              • Insurance Companies, Agents and Brokers
          • Chapter 5 TAX REFORM CODE OF 1971
            • Article I Short Title
            • Article II Tax For Education
              • Part I Definitions
              • Part II Imposition of Tax
              • Part III Exclusions from Tax
              • Part IV Licenses
              • Part V Hotel Occupancy Tax
              • Part VI Procedure and Administration
                • Chapter I Returns
                • Chapter II Time and Place for Filing Returns
                • Chapter III Payment of Tax
                • Chapter IV Assessment and Collection of Tax
                • Chapter V Refunds and Credits
                • Chapter VI Limitations
                • Chapter VII Interest, Additions, Penalties and Crimes
                • Chapter VIII Enforcement and Examinations
              • Part VII Repealer; Appropriation; Effective Date
            • Article II-A Local Sales Tax Situs
            • Article III Personal Income Tax
              • Part X Procedure and Administration
            • Article XVI-A Vehicle Rental Tax
            • Article XVII-A Employment Incentive Payments
            • Article XVII-B Research And Development Tax Credit
            • Article XVII-C Film Production Tax Credit [Repealed]
            • Article XVII-F Educational Improvement Tax Credit
            • Article XVII-G Resource Manufacturing Tax Credit
            • Article XVII-G.1 Educational Opportunity Scholarship Tax Credit
            • Article XVII-H Historic Preservation Incentive Tax Credit
            • Article XVII-I Community-Based Services Tax Credit
            • Article XVIII Job Creation Tax Credit [Repealed]
            • Article XVIII-A Coal Waste Removal And Ultraclean Fuels Tax Credit
            • Article XVIII-B Tax Credit For New Jobs
            • Article XIX (Repealed) New Bank Tax Credit
            • Article XXIII Public Transportation Assistance Fund
            • Article XXVII Procedure And Administration
            • Article XXIX Governmental Obligations
            • Article XXIX-A (Repealed eff. 10-9-09.) Tax Amnesty Program
            • Article XXIX-C Strategic Development Areas
              • Part I Preliminary Provisions
              • Part III Strategic Development Areas
              • Part V State Taxes
                • Subpart A General Provisions
                • Subpart B Particular State Taxes
              • Part VII Local Taxes
              • Part IX Administration of Tax Provisions
              • Part XIII Miscellaneous Provisions
            • Article XXIX-E Reduction of Tax Credits
            • Article XXX General Provisions
        • Title 73 TRADE AND COMMERCE
          • Chapter 16B PENNSYLVANIA KEYSTONE OPPORTUNITY ZONE ACT
            • Chapter 3 Keystone Opportunity Zones
            • Chapter 5 State Taxes
              • Subchapter B Particular State Taxes
            • Chapter 7 Local taxes
            • Chapter 9 Administration Of Tax Provisions
            • Chapter 11 Procedures For Zones
            • Chapter 13 Miscellaneous Provisions
      • Pa. Cons. Stat. Ann.
        • Title 1 GENERAL PROVISIONS
          • Part V STATUTORY CONSTRUCTION
            • Chapter 17 Effective Date Of Statutes
        • Title 2 ADMINISTRATIVE LAW AND PROCEDURE
          • Chapter 7 JUDICIAL REVIEW
            • Subchapter A Judicial Review of Commonwealth Agency Action
        • Title 4 AMUSEMENTS
          • Part II GAMING
            • Chapter 11 General Provisions
            • Chapter 15 Administration And Enforcement
            • Chapter 19 Miscellaneous Provisions
        • Title 13 COMMERCIAL CODE
          • Division 9 SECURED TRANSACTIONS
            • Chapter 95 Filing
              • Subchapter B Duties And Operation Of Filing Office
        • Title 15 CORPORATIONS AND UNINCORPORATED ASSOCIATIONS
          • Part II CORPORATIONS
            • Subpart B Business Corporations
              • Article B Domestic Business Corporations Generally
                • Chapter 13 Incorporation
                  • Subchapter A Incorporation Generally
              • Article D Foreign Business Corporations
                • Chapter 41 Foreign Business Corporations
                  • Subchapter B Qualification
        • Title 20 DECEDENTS, ESTATES AND FIDUCIARIES
          • Chapter 1 SHORT TITLE AND DEFINITIONS
        • Title 35 HEALTH AND SAFETY
          • Part V EMERGENCY MANAGEMENT SERVICES
            • Chapter 71 General Provisions
              • Subchapter A Preliminary Provisions
            • Chapter 73 Commonwealth Services
              • Subchapter A The Governor And Disaster Emergencies
        • Title 42 JUDICIARY AND JUDICIAL PROCEDURE
          • Part II ORGANIZATION
            • Subpart A Courts And District Justices
              • Article B Appellate Courts
                • Chapter 7 Jurisdiction Of Appellate Courts
                  • Subchapter A General Provisions
                  • Subchapter B Jurisdiction Of Supreme Court
                  • Subchapter D Jurisdiction Of Commonwealth Court
          • Part VI ACTIONS, PROCEEDINGS AND OTHER MATTERS GENERALLY
            • Chapter 55 Limitation Of Time
              • Subchapter B Civil Actions And Proceedings
              • Subchapter D Limitation Of Time
          • Part VII CIVIL ACTIONS AND PROCEEDINGS
            • Chapter 75 Commencement Of Actions
              • Subchapter C Declaratory Judgments
              • Subchapter D Reciprocal Tax Enforcement
            • Chapter 81 Judgments And Other Liens
              • Subchapter A General Provisions
        • Title 45 LEGAL NOTICES
          • Part II Publication And Effectiveness Of Commonwealth Documents
            • Chapter 9 Effectiveness Of Documents
        • Title 51 MILITARY AFFAIRS
          • Part VI MISCELLANEOUS PROVISIONS
            • Chapter 93 Veterans' Organizations
        • Title 53 MUNICIPALITIES GENERALLY
          • Part II CREATION, TERRITORY, ALTERATION AND DISSOLUTION
            • Chapter 7 Alteration Of Territory Or Corporate Entity And Dissolution
              • Subchapter C Consolidation And Merger
          • Part V PUBLIC IMPROVEMENTS, UTILITIES AND SERVICES
            • Subpart A General Provisions
              • Chapter 59 Pennsylvania Convention Center Authority
          • Part VII TAXATION AND FISCAL AFFAIRS
            • Subpart C Taxation And Assessments
              • Chapter 84 General Provisions
                • Subchapter A Preliminary Provisions
                • Subchapter C Local Taxpayers Bill Of Rights
              • Chapter 85 Assessments of Persons and Property
                • Subchapter E Real Estate Tax Deferral
                • Subchapter F Homestead Property Exclusion
              • Chapter 86 Taxation For Public Transportation
              • Chapter 87 Other Subjects Of Taxation
                • Subchapter A Tax Authorization And Referendum Requirements
                • Subchapter B Earned Income And Net Profits Tax
                • Subchapter C Miscellaneous Taxes
              • Chapter 88 Consolidated County Assessment
                • Subchapter A Preliminary Provisions
                • Subchapter B Subjects of Local Taxation; Exceptions; Special Provisions on Assessments
                • Subchapter C County Assessment Office
                • Subchapter D Assessment Roll, Valuation, Notice and Appeals
                • Subchapter E Boards and Appeals to Court
                • Subchapter F Miscellaneous Provisions
              • Chapter 89 Payment And Collection Of Taxes
                • Subchapter B Register For Certain Taxes [Repealed]
        • Title 64 PUBLIC AUTHORITIES AND QUASI-PUBLIC CORPORATIONS
          • Part II ECONOMIC DEVELOPMENT FINANCING
            • Chapter 15 Commonwealth Financing Authority
              • Subchapter C Bonds
          • Part III PUBLIC AUTHORITIES
            • Chapter 60 Pennsylvania Convention Center Authority
        • Title 71 STATE GOVERNMENT
          • Chapter 41 INDEPENDENT FISCAL OFFICE
        • Title 74 TRANSPORTATION
          • Part IV HIGHWAYS
            • Chapter 81 Turnpike
          • Part V TRANSPORTATION INFRASTRUCTURE
            • Chapter 91 Public-Private Transportation Partnership
        • Title 75 VEHICLES
          • Part I PRELIMINARY PROVISIONS
            • Chapter 1 General Provisions
          • Part II TITLE, REGISTRATION AND LICENSING
            • Chapter 19 Fees
              • Subchapter A General Provisions
      • Allegheny County Code
        • Division 4 FINANCES
          • Chapter 475 TAXATION
            • Article I Hotel Room Rental Tax [Adopted by the Board of Commissioners 1-10-1991]
            • Article II Allegheny Regional Asset District
            • Article III Tax Assessment Limitation Program
            • Article IV LERTA
            • Article V Senior Citizen Relief
            • Article VI Property Tax Relief Program
            • Article VII Homestead and Farmstead Exclusion Programs
            • Article VIII Reassessment
            • Article IX Tax Certification Fees
            • Article X [Reserved]
            • Article XI Residential Visitability Design Tax Credit Program
      • Philadelphia City Code
        • Chapter 1-100 DEFINITIONS AND CONSTRUCTION
        • Chapter 9-100 GENERAL PROVISIONS
        • Chapter 9-1102 DEFINITIONS
        • Chapter 19-500 TAXES AND RENTS—GENERAL
        • Chapter 19-600 AMUSEMENT TAX
        • Chapter 19-900 MECHANICAL AMUSEMENT DEVICE
        • Chapter 19-1100 PERSONAL PROPERTY TAXES
        • Chapter 19-1200 PARKING TAX
        • Chapter 19-1300 REAL ESTATE TAXES
        • Chapter 19-1400 REALTY TRANSFER TAX
        • Chapter 19-1500 WAGE AND NET PROFITS TAX
        • Chapter 19-1600 WATER AND SEWER RENTS
        • Chapter 19-1700 REVIEW, REFUNDS AND COMPROMISES
        • Chapter 19-1800 SCHOOL TAX AUTHORIZATION
        • Chapter 19-1900 PAYMENT FOR CITY SERVICES BY SENIOR CITIZENS
        • Chapter 19-2000 DISCOUNTED RATES FOR NATURAL GAS DISTRIBUTION AND SUPPLY SERVICES FOR SENIOR CITIZENS
        • Chapter 19-2100 PETROLEUM PROCESSING TAX
        • Chapter 19-2200 GASOLINE DISTRIBUTOR'S TAX
        • Chapter 19-2400 HOTEL ROOM RENTAL TAX
        • Chapter 19-2500 REAL-ESTATE NON-UTILIZATION TAX
        • Chapter 19-2600 BUSINESS INCOME AND RECEIPTS TAXES
        • Chapter 19-2700 SALES AND USE TAX AND HOTEL OCCUPANCY TAX
        • Chapter 19-2800 PENNSYLVANIA INTERGOVERNMENTAL COOPERATION AUTHORITY TAX ON WAGES AND NET PROFITS.
        • Chapter 19-2900 SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS
        • Chapter 19-3000 ANNUAL REPORTS RELATING TO FEES
        • Chapter 19-3100 ATTORNEY FEES IN COLLECTION MATTERS; RETENTION OF PRIVATE ATTORNEYS
        • Chapter 19-3200 KEYSTONE OPPORTUNITY ZONE
        • Chapter 19-3301 VEHICLE RENTAL TAX
        • Chapter 19-3400 EXCISE TAX ON OUTDOOR ADVERTISING TRANSACTIONS
        • Chapter 19-3500 GENERAL ACUTE CARE HOSPITAL ASSESSMENT
        • Chapter 19-3600 FALSE CLAIMS
        • Chapter 19-3800 NEW BUSINESSES
      • Philadelphia City Ordinances No. 293
        • Chapter 556
      • Pittsburgh City Code
        • Title One ADMINISTRATIVE
          • Article I GENERAL PROVISIONS
            • Chapter 101 Definitions And Construction
        • Title Two FISCAL
          • Article I ADMINISTRATION
            • Chapter 203 Payment And Refunds
            • Chapter 209 Violations, Fines, Interest And Penalties
            • Chapter 211 Tax Collection Suits
          • Article VII BUSINESS RELATED TAXES
            • Chapter 241 Amusement Tax
            • Chapter 243 Business Privilege Tax
            • Chapter 245 Earned Income Tax
            • Chapter 246 Home Rule Tax
            • Chapter 247 Institution And Service Privilege Tax
            • Chapter 249 Mercantile License
            • Chapter 251 Occupation Privilege Tax
            • Chapter 252 Local Services Tax
            • Chapter 253 Parking Tax
            • Chapter 255 Realty Transfer Tax
            • Chapter 256 Home Rule Realty Transfer Tax
            • Chapter 258 Payroll Tax
          • Article IX PROPERTY TAXES
            • Chapter 261 Personal Property Tax
            • Chapter 263 Real Property Tax And Exemption
          • Article X BUSINESS RELATED FEES
            • Chapter 271 Nonresident Sports Facility Usage Fee
    • Regulations
      • Pa. Code
        • Title 12 COMMERCE, TRADE, AND LOCAL GOVERNMENT
          • Chapter 33 Commercial Motion Picture Sales Tax Exemption Certificate
          • Chapter 125 Local Earned Income Tax
        • Title 61 REVENUE
          • Part I DEPARTMENT OF REVENUE
            • Subpart A General Provisions
              • Chapter 1 Preliminary Provisions
              • Chapter 2 Employment Incentive Payment Credit
              • Chapter 3 Revenue Information System
              • Chapter 4 Interest
              • Chapter 5 Payments By Electronic Funds Transfer
              • Chapter 6 Tax Amnesty Program
              • Chapter 7 Board Of Appeals
              • Chapter 8A Enforcement
              • Chapter 9 Revenue Pronouncements—Statements Of Policy
            • Subpart B General Fund Revenues
              • Article I Parimutuel Collections
                • Chapter 21 General Provisions
              • Article II Sales And Use Tax
                • Chapter 31 Imposition
                  • General Provisions
                  • Construction Contractors
                  • Specialized Types of Business or Property
                  • Vehicles
                • Chapter 32 Exemptions
                  • General Provisions
                  • Nonbusiness Exemptions
                  • Business Exemptions
                • Chapter 33 Computation Of Tax
                • Chapter 34 Registration, Recordkeeping and Returns
                • Chapter 35 Tax Examinations And Assessments
                • Chapter 36 Appeals
                • Chapter 38 Hotel Occupancy Tax
                • Chapter 38A Hotel Occupancy Tax Pronouncements—Statement Of Policy
                • Chapter 39 Transient Vendors
                • Chapter 41 Manufacturing; Processing
                • Chapter 42 Broadcasting
                • Chapter 43 Water Well Drillers
                • Chapter 44 Farming And Dairying
                • Chapter 46 Construction Contractors
                • Chapter 47 Rentals
                • Chapter 55 Services
                • Chapter 60 Sales And Use Tax Pronouncements—Statements Of Policy
              • Article VI Corporation taxes
                • Chapter 170 Corporation Tax Pronouncements—Statements Of Policy
                  • Sales Apportionment Factor
          • Part III STATE TAX EQUALIZATION BOARD
            • Chapter 605 Hearing And Appeal Procedures General Provisions
              • General Provisions
              • Informal Hearings
              • Filing Formal Objections
              • Formal Hearings
              • Appeal From Decisions
          • Part IV BOARD OF FINANCE AND REVENUE
            • Chapter 701 Special Rules of Administrative Practice and Procedure
          • Part VI BOARD OF CLAIMS
            • Chapter 899 Rules Of Procedure
              • Subchapter A Preliminary Provisions
              • Subchapter B Pleadings
              • Subchapter C Motions
              • Subchapter D Discovery
              • Subchapter E Prehearing
              • Subchapter F Hearings
              • Subchapter G Settlement
              • Subchapter H Posthearing
            • Chapter 900 Government of The Board of Claims—Statement of Policy
        • Title 210 APPELLATE PROCEDURE
      • Philadelphia City Amusement Tax Regulations
        • PHILADELPHIA CITY AMUSEMENT TAX
      • Philadelphia Business Income and Receipts Tax Regulations
        • GENERAL PROVISIONS
        • RETURNS
        • TAX ON RECEIPTS
        • TAX ON NET INCOME
        • CREDITS
      • Philadelphia New Businesses Regulations
        • Article I GENERAL PROVISIONS.
        • Article II IMPOSITION AND RATE OF TAX
        • Article III EMPLOYMENT REQUIREMENT
        • Article IV RETURNS
        • Article V INTEREST, PENALTIES, AND COSTS
      • Philadelphia City Tax Regulations
        • Article I GENERAL PROVISION
        • Article II FILING RETURNS AND PAYMENT OF TAX
        • Article III DUTIES AND POWERS OF THE COMMISSIONER OF REVENUE
        • Article IV INTEREST AND PENALTY
        • Article V COLLECTION OF UNPAID TAXES
        • Article VI VIOLATIONS-FINES AND PENALTIES
        • Article VII REVIEW AND APPEALS PROCEDURE
      • Philadelphia Liquor Sales Tax Regulations
        • Liquor Sales Tax [Philadelphia Liquor Sales Tax Regulations]
      • Philadelphia Parking Tax Regulations
        • Article I DEFINITIONS—EXCLUDED RECEIPTS AND APARTMENTS, HOTELS, ETC.
        • Article II IMPOSITION AND RATE OF TAX
        • Article III RETURNS AND PAYMENT OF TAX
        • Article IV RECORDS TO BE KEPT BY OPERATORS
        • Article V ADDITIONAL PENALTY
      • Philadelphia Real Estate Transfer Tax Regulations
        • Subchapter A GENERAL PROVISIONS
        • Subchapter B IMPOSITION OF TAX
        • Subchapter C VALUATION
        • Subchapter D SPECIAL SITUATIONS
        • Subchapter E EXCLUDED PARTIES AND TRANSACTIONS
        • Subchapter F REAL ESTATE COMPANY
        • Subchapter G FAMILY FARM CORPORATIONS
        • Subchapter H CREDITS AGAINST TAX
        • Subchapter I REFUNDS.
        • Subchapter J DETERMINATIONS.
        • Subchapter K LIENS
      • Philadelphia School District Use and Occupancy Tax Regulation
        • Article I GENERAL PROVISIONS
        • Article II IMPOSITION OF TAX
        • Article III EXEMPTIONS AND EXCLUSIONS FROM TAX
        • Article IV COLLECTION OF TAX
        • Article V RETURNS AND PAYMENT OF TAX
        • Article VI POWERS AND DUTIES OF THE COMMISSIONER
        • Article VII INTEREST AND PENALTY
        • Article VIII SUIT ON COLLECTION
        • Article IX VIOLATIONS, FINES AND PENALTIES
      • Philadelphia School Income Tax Regulations
        • Article I GENERAL PROVISIONS
        • Article II IMPOSITION AND RATE OF TAX
        • Article III RETURNS AND PAYMENT OF TAX
        • Article IV DUTIES AND POWERS OF COLLECTOR OF SCHOOL REVENUE
        • Article V INTEREST AND PENALTY
        • Article VI COLLECTION OF UNPAID TAXES
        • Article VII VIOLATIONS—FINES AND PENALTIES
        • Article VIII APPEAL PROCEDURE
      • Philadelphia Vehicle Rental Tax Regulations
        • Article I GENERAL PROVISIONS
        • Article II IMPOSITION AND RATE OF TAX
        • Article III PAYMENT, COLLECTION, RETURNS AND REPORTS
        • Article IV MAINTENANCE AND EXAMINATION OF BOOKS AND RECORDS
        • Article V INTEREST, PENALTIES, FINES AND COSTS
      • Pittsburgh City Business Privilege Tax Regulations
        • Article I GENERAL PROVISIONS
        • Article II RETURNS
        • Article III DETERMINATION OF TAX BASE
        • Article IV COMPUTATION OF TAX
        • Article V TREASURER'S POWERS
        • Article VI SUITS FOR TAX COLLECTION VIOLATIONS, FINES, INTEREST AND PENALTIES
        • Article VII TAXPAYER'S REMEDIES
        • Article VIII APPLICABILITY TO PARTICULAR ACTIVITIES
      • Pittsburgh City Local Services Tax Regulations
        • Article I GENERAL PROVISIONS
        • Article II IMPOSITION OF TAX
        • Article III COLLECTION AT SOURCE
        • Article IV ADMINISTRATION AND ENFORCEMENT
        • Article V SUITS FOR TAX COLLECTIONS, VIOLATIONS FINES, INTEREST & PENALTIES
        • Article VI TAXPAYER REMEDIES
      • Pittsburgh City Payroll Tax Regulations
        • Article 1 GENERAL PROVISIONS
        • Article II IMPOSITION OF TAX
        • Article III EMPLOYER'S RESPONSIBILITY
        • Article IV ADMINISTRATION AND ENFORCEMENT
        • Article V SUITS FOR TAX COLLECTIONS, VIOLATIONS, FINES, INTEREST & PENALTIES
        • Article VI TAXPAYER REMEDIES
      • Pittsburgh City and School District Earnings Tax Regulations
        • Article I GENERAL PROVISIONS
        • Article II IMPOSITION OF TAX
        • Article III DECLARATION AND PAYMENT OF TAX
        • Article IV COLLECTION AT SOURCE
        • Article V ADMINISTRATION AND ENFORCEMENT
        • Article VI SUITS FOR TAX COLLECTION, VIOLATIONS, FINES INTEREST AND PENALTIES
        • Article VII TAXPAYER REMEDIES
      • Pittsburgh School District Mercantile License Tax Regulations
        • PITTSBURGH SCHOOL DISTRICT MERCANTILE LICENSE TAX
    • Index
      • Sales--Use
      • General Administrative
      • Special Local
  • Rhode Island
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • FEDERAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of R.I.
        • Article I DECLARATION OF CERTAIN CONSTITUTIONAL RIGHTS AND PRINCIPLES
        • Article VI OF THE LEGISLATIVE POWER
        • Article IX OF THE EXECUTIVE POWER
      • R.I. Gen. Laws
        • Title 5 BUSINESSES AND PROFESSIONS
          • Chapter 19 PHARMACY
        • Title 6 COMMERCIAL LAW — GENERAL REGULATORY PROVISIONS
          • Chapter 13 UNFAIR SALES PRACTICES
        • Title 7 CORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS
          • Chapter 16 THE RHODE ISLAND LIMITED LIABILITY COMPANY ACT
        • Title 8 COURTS AND CIVIL PROCEDURE—COURTS
          • Chapter 8 DISTRICT COURT
        • Title 11 CRIMINAL OFFENSES
          • Chapter 27 LAW PRACTICE
        • Title 16 EDUCATION
          • Chapter 16 TEACHERS' RETIREMENT
          • Chapter 57 HIGHER EDUCATION ASSISTANCE AUTHORITY
          • Chapter 62 THE RHODE ISLAND STUDENT LOAN AUTHORITY
          • Chapter 70 THE RHODE ISLAND CHILDREN'S CRUSADE FOR HIGHER EDUCATION
        • Title 19 FINANCIAL INSTITUTIONS
          • Chapter 29 ELECTRONIC DEVICES AND MACHINES
        • Title 28 LABOR AND LABOR RELATIONS
          • Chapter 17 EMPLOYEES' TRUSTS
        • Title 30 MILITARY AFFAIRS AND DEFENSE
          • Chapter 22 EXTENSION OF VETERANS' BENEFITS
        • Title 31 MOTOR AND OTHER VEHICLES
          • Chapter 1 DEFINITIONS AND GENERAL CODE PROVISIONS
          • Chapter 34.1 RENTAL VEHICLE SURCHARGE
          • Chapter 44 MOBILE AND MANUFACTURED HOMES
        • Title 35 PUBLIC FINANCE
          • Chapter 2 FISCAL YEAR
          • Chapter 6 ACCOUNTS AND CONTROL
          • Chapter 21 RECEIPT OF TAXES, FEES, AND OTHER PAYMENTS BY CREDIT CARD
        • Title 36 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 10 RETIREMENT SYSTEM—CONTRIBUTIONS AND BENEFITS
        • Title 37 PUBLIC PROPERTY AND WORKS
          • Chapter 18 NARRAGANSETT INDIAN LAND MANAGEMENT CORPORATION
        • Title 39 PUBLIC UTILITIES AND CARRIERS
          • Chapter 6.1 Railroad Preservation.
        • Title 40 HUMAN SERVICES
          • Chapter 6.3 BONUS PROGRAM
        • Title 41 SPORTS, RACING, AND ATHLETICS
          • Chapter 9.1 THE RHODE ISLAND GAMING CONTROL AND REVENUE ACT
          • Chapter 11 SIMULCAST PROGRAMS FROM LICENSED BETTING FACILITIES.
        • Title 42 STATE AFFAIRS AND GOVERNMENT
          • Chapter 6 DEPARTMENTS OF STATE GOVERNMENT
          • Chapter 8 DEPARTMENT OF STATE
          • Chapter 11 DEPARTMENT OF ADMINISTRATION
          • Chapter 22 COMMITTEE ON ACCOUNTS AND RECORDS
          • Chapter 35 ADMINISTRATIVE PROCEDURES
          • Chapter 55 RHODE ISLAND HOUSING AND MORTGAGE FINANCE CORPORATION
          • Chapter 61 STATE LOTTERY
          • Chapter 64 RHODE ISLAND AND ECONOMIC DEVELOPMENT CORPORATION
          • Chapter 64.3 ENTERPRISE ZONES
          • Chapter 64.6 JOBS TRAINING TAX CREDIT ACT
          • Chapter 64.7 [REPEALED] RHODE ISLAND MILL BUILDING AND ECONOMIC REVITALIZATION
          • Chapter 142 DEPARTMENT OF REVENUE
        • Title 43 STATUTES AND STATUTORY CONSTRUCTION
          • Chapter 3 CONSTRUCTION AND EFFECTS OF STATUTES
        • Title 44 TAXATION
          • Chapter 1 STATE TAX OFFICIALS
          • Chapter 2 TAX OFFICIALS GENERALLY
          • Chapter 5 LEVY AND ASSESSMENT OF LOCAL TAXES
          • Chapter 6.2 1996 RHODE ISLAND TAX AMNESTY ACT
          • Chapter 6.3 2006 RHODE ISLAND TAX AMNESTY ACT
          • Chapter 6.4 2012 RHODE ISLAND TAX AMNESTY ACT
          • Chapter 18 SALES AND USE TAXES—LIABILITY AND COMPUTATION
          • Chapter 18.1 ADOPTION OF THE STREAMLINED SALES AND USE TAX AGREEMENT
          • Chapter 19 SALES AND USE TAXES—ENFORCEMENT AND COLLECTION
          • Chapter 20 CIGARETTE TAX
          • Chapter 31.1-1 (Repealed eff. 1-1-05.) FILM PRODUCTION TAX CREDIT
          • Chapter 31.2-1 MOTION PICTURE PRODUCTION TAX CREDITS
          • Chapter 31.3 MUSICAL AND THEATRICAL PRODUCTION TAX CREDITS
          • Chapter 39.1 EMPLOYMENT TAX CREDIT
          • Chapter 42 EDUCATION ASSISTANCE AND DEVELOPMENT TAX CREDIT
          • Chapter 43 TAX INCENTIVES FOR CAPITAL INVESTMENT IN SMALL BUSINESSES
          • Chapter 43.1 SMALL BUSINESS TAX CREDIT
          • Chapter 45 OMNIBUS PROPERTY TAX RELIEF AND REPLACEMENT ACT
          • Chapter 46 ADULT EDUCATION TAX CREDIT
          • Chapter 47 DAY CARE ASSISTANCE AND DEVELOPMENT TAX CREDIT
          • Chapter 48 TAX EXPENDITURE PILOT PROJECT
          • Chapter 48.1 TAX EXPENDITURE REPORTING.
          • Chapter 53 LEVY AND DISTRAINT
          • Chapter 56 STREAMLINED SALES TAX SYSTEM
          • Chapter 44-58 STREAMLINED SALES TAX SYSTEM
          • Chapter 59 UNIFORM SALES AND USE TAX ADMINISTRATION ACT
          • Chapter 67 TAXATION
        • Title 45 TOWNS AND CITIES
          • Chapter 12 INDEBTEDNESS OF TOWNS AND CITIES
          • Chapter 13 STATE AID
          • Chapter 37.1 INDUSTRIAL FACILITIES CORPORATION
        • Title 46 WATERS AND NAVIGATION
          • Chapter 25 NARRAGANSETT BAY COMMISSION
    • Regulations
      • R.I. Reg.
        • ADMINISTRATIVE HEARING PROCEDURES
        • APR 10-1 ACCESS TO PUBLIC RECORDS REGULATION
        • TAX CREDITS/DEDUCTION
        • DECLARATORY RULINGS
        • ELECTRONIC FILING FOR PAID PREPARERS
        • ELECTRONIC FUNDS TRANSFER
        • FORMS REPRODUCTION
        • TAXATION OF BEVERAGE CONTAINERS, HARD-TO-DISPOSE MATERIAL AND LITTER CONTROL PARTICIPATION PERMITTEE.
        • LOCAL MEALS AND BEVERAGE TAX
        • OFFERS IN COMPROMISE
        • STREAMLINED SALES AND USE TAX AGREEMENT
        • SALES AND USE TAXES
        • TAXPAYER RIGHTS AND RESPONSIBILITIES
    • Index
      • Sales--Use
      • General Administrative
  • South Carolina
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATION OF DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION.—
        • ADMINISTRATION.—
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS.—
        • APPLICABILITY OF SALES AND USE TAX.—
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES.—
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES.—
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX.—
        • NONTAXABLE PERSONS, ENTITIES AND ITEMS.—
        • EXEMPTION CERTIFICATES AND PERMITS.—
        • BASIS OF TAX.—
        • CREDITS.—
        • RATE OF TAX.—
        • ACCOUNTING REQUIREMENTS.—
        • RETURNS AND PAYMENT.—
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION.—
        • TAX COLLECTION ENFORCEMENT.—
        • TAXPAYER RIGHTS AND REMEDIES.—
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENT
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
        • SALES-USE TAXES—E-FILE HANDBOOKS
    • Annotations
      • Sales--Use
        • INTRODUCTION.—
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS.—
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES.—
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES.—
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAX.—
        • NONTAXABLE PERSONS, ENTITIES AND ITEMS.—
        • EXEMPTION CERTIFICATES AND PERMITS.—
        • BASIS OF TAX.—
        • CREDITS.—
        • RATE OF TAX.—
        • ACCOUNTING REQUIREMENTS.—
        • RETURNS AND PAYMENT.—
        • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION.—
        • TAXPAYER RIGHTS AND REMEDIES.—
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENT
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of S.C.
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article V JUDICIAL DEPARTMENT
        • Article VIII LOCAL GOVERNMENT
        • Article IX CORPORATIONS
        • Article X FINANCE AND TAXATION
        • Article XIV EMINENT DOMAIN
      • S.C. Code Ann.
        • Title 1 ADMINISTRATION OF THE GOVERNMENT
          • Chapter 23 STATE AGENCY RULE MAKING AND ADJUDICATION OF CONTESTED CASES
        • Title 2 GENERAL ASSEMBLY
          • Chapter 7 LEGISLATIVE ENACTMENTS
        • Title 4 COUNTIES
          • Chapter 9 COUNTY GOVERNMENT
          • Chapter 10 LOCAL OPTIONS SALES TAX
          • Chapter 20 COMMUNITY RECREATION SPECIAL TAX DISTRICT
          • Chapter 29 INDUSTRIAL DEVELOPMENT PROJECTS
          • Chapter 37 OPTIONAL METHODS FOR FINANCING TRANSPORTATION FACILITIES
        • Title 6 LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
          • Chapter 1 GENERAL PROVISIONS
        • Title 8 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 21 FEES AND COSTS GENERALLY
        • Title 9 RETIREMENT SYSTEMS
          • Chapter 1 SOUTH CAROLINA RETIREMENT SYSTEM
        • Title 11 PUBLIC FINANCE
          • Chapter 11 STATE BUDGET SYSTEM
        • Title 12 TAXATION
          • Chapter 1 GENERAL PROVISIONS (Repealed)
          • Chapter 2 GENERAL PROVISIONS
          • Chapter 3 SOUTH CAROLINA TAX REALIGNMENT COMMISSION
          • Chapter 4 THE SOUTH CAROLINA DEPARTMENT OF REVENUE
          • Chapter 5 TAX BOARD OF REVIEW (Repealed)
          • Chapter 6 SOUTH CAROLINA INCOME TAX ACT
          • Chapter 21 STAMP AND BUSINESS LICENSE TAX
          • Chapter 35 THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
          • Chapter 36 THE SOUTH CAROLINA SALES AND USE TAXES ACT
          • Chapter 37 ASSESSMENT OF PROPERTY TAXES
          • Chapter 45 COUNTY TREASURERS AND COLLECTION OF TAXES
          • Chapter 47 ERRONEOUS ASSESSMENTS AND PAYMENTS (Repealed)
          • Chapter 49 ENFORCED COLLECTION OF TAXES GENERALLY
          • Chapter 53 TAX COLLECTION BY STATE TAX COMMISSION
          • Chapter 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA TAX COMMISSION
          • Chapter 55 Overdue Tax Debt Collection Act.
          • Chapter 56 SETOFF DEBT COLLECTION ACT
          • Chapter 57 UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
          • Chapter 58 SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
          • Chapter 60 THE SOUTH CAROLINA REVENUE PROCEDURES ACT
          • Chapter 62 SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
          • Chapter 63 ENERGY FREEDOM AND RURAL DEVELOPMENT
        • Title 13 PLANNING, RESEARCH AND DEVELOPMENT
          • Chapter 17 SOUTH CAROLINA RESEARCH AUTHORITY
        • Title 15 CIVIL REMEDIES AND PROCEDURES
          • Chapter 3 LIMITATION OF CIVIL ACTIONS
          • Chapter 53 DECLARATORY JUDGMENTS
        • Title 26 NOTARIES PUBLIC AND ACKNOWLEDGMENTS
          • Chapter 5 ELECTRONIC COMMERCE ACT
        • Title 27 PROPERTY AND CONVEYANCES
          • Chapter 16 THE CATAWBA INDIAN CLAIMS SETTLEMENT ACT
        • Title 30 PUBLIC RECORDS
          • Chapter 4 FREEDOM OF INFORMATION ACT
        • Title 31 HOUSING AND REDEVELOPMENT
          • Chapter 7 TAX INCREMENT FINANCING FOR COUNTIES
        • Title 40 PROFESSIONS AND OCCUPATIONS
          • Chapter 29 UNIFORM STANDARDS CODE FOR MANUFACTURED HOUSING
        • Title 41 LABOR AND EMPLOYMENT
          • Chapter 39 EMPLOYMENT SECURITY—PROTECTION OF RIGHTS AND BENEFITS
        • Title 43 SOCIAL SERVICES
          • Chapter 5 PUBLIC AID, ASSISTANCE AND RELIEF GENERALLY
        • Title 48 ENVIRONMENTAL PROTECTION AND CONSERVATION
          • Chapter 3 POLLUTION CONTROL FACILITIES
        • Title 50 FISH, GAME AND WATERCRAFT
          • Chapter 23 LICENSE TAXES ON OTHER BUSINESSES
        • Title 56 MOTOR VEHICLES
          • Chapter 31 RENTAL OF PRIVATE PASSENGER AUTOMOBILES
        • Title 59 EDUCATION
          • Chapter 127 SOUTH CAROLINA STATE UNIVERSITY ACADEMIC AND ADMINISTRATIVE FACILITIES BOND ACT
          • Chapter 150 SOUTH CAROLINA EDUCATION LOTTERY ACT
      • L. 2004
        • L. 2004, Act 248.
        • L. 2004, Act 378
      • L. 2006
        • L. 2006, Act 397.
      • L. 2008
        • L. 2008, Act 310
      • L. 2009
        • L. 2009, Act 23
      • L. 2010
        • L. 2010, Act 291
      • L. 2011
        • L. 2011, Act 73
        • L. 2011, Act 88
    • Regulations
      • S.C. Code Regs.
        • Chapter 117 DEPARTMENT OF REVENUE
          • Article 1 ADMINISTRATIVE REGULATIONS
          • Article 7 SALES AND USE TAX (REPEALED)
          • Article 10 ADMINISTRATIVE MATTERS
          • Article 11 SALES AND USE TAX
          • Article 12 INCOME TAX
    • Index
      • Sales--Use
      • General Administrative
  • South Dakota
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Sales--Use
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SALES TAX HOLIDAYS
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • CREDITS
        • RATE OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Sales--Use
        • SALES AND USE TAXES—FORMS
    • Annotations
      • Sales--Use
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • APPLICABILITY OF SALES AND USE TAX
        • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
        • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
        • SERVICES SUBJECT TO SALES AND USE TAXES
        • EXEMPTION CERTIFICATES AND PERMITS
        • BASIS OF TAX
        • ACCOUNTING REQUIREMENTS
        • RETURNS AND PAYMENT
        • RESPONSIBILITY FOR PAYMENT AND COLLECTION
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • S.D. Constitution
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article VI BILL OF RIGHTS
        • Article VIII EDUCATION AND SCHOOL LANDS
        • Article XI REVENUE AND FINANCE
        • Article XV MILITIA
      • S.D. Codified Laws
        • Title 1 STATE AFFAIRS AND GOVERNMENT
          • Chapter 1-5 TIME AND DATES
          • Chapter 1-8 SECRETARY OF STATE
          • Chapter 1-26 ADMINISTRATIVE PROCEDURE AND RULES
          • Chapter 1-26A PUBLICATION OF ADMINISTRATIVE RULES
          • Chapter 1-27 PUBLIC RECORDS AND FILES
          • Chapter 1-35 DEPARTMENT OF COMMERCE AND REGULATION
          • Chapter 1-47 DEPARTMENT OF REVENUE
        • Title 2 LEGISLATURE AND STATUTES
          • Chapter 2-1 INITIATIVE AND REFERENDUM
          • Chapter 2-4 SESSIONS OF LEGISLATURE
          • Chapter 2-14 CONSTRUCTION AND EFFECT OF STATUTES
          • Chapter 2-16 CODES AND COMPILATIONS
        • Title 5 PUBLIC PROPERTY, PURCHASES AND CONTRACTS
          • Chapter 5-18 PUBLIC CONTRACTS AWARDED ON COMPETITIVE BIDS
          • Chapter 5-21 PERFORMANCE BONDS FOR PUBLIC IMPROVEMENT CONTRACTS
        • Title 7 COUNTIES
          • Chapter 7-11 COUNTY TREASURER
        • Title 9 MUNICIPAL GOVERNMENT
          • Chapter 9-2 CLASSES OF MUNICIPALITIES.
          • Chapter 9-12 GENERAL POWERS OF MUNICIPALITIES.
          • Chapter 9-33 FIRE PROTECTION AND SAFETY REGULATIONS.
        • Title 10 TAXATION.
          • Chapter 10-1 STATE DEPARTMENT OF REVENUE
          • Chapter 10-12A TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
          • Chapter 10-22 COLLECTION OF DELINQUENT PROPERTY TAXES
          • Chapter 10-33A TAXATION OF TELECOMMUNICATIONS COMPANIES
  • Checkpoint State and Local Tax Brochure View
  • Multistate Sales and Use Tax Reporter Sample View
  • State and Local Tax Research on Checkpoint - Free Webinar View
  • Twitter State & Local Tax View
  • Recent Developments in State Taxation - An Hour with Professor Walter Hellerstein - Free Recorded Webinar View
  • Multistate Sales and Use Tax Reporter Info Sheet View
  • Multistate Sales and Use Tax Reporter Info Sheet View
  • Checkpoint SALT Reporters View