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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64I TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY

Section 1 - Definitions

Section 2 - Imposition; rate; payment

Section 2A - Repealed, 1991, 4, Sec. 13

Section 3 - Liability for tax

Section 4 - Collection of tax; status of tax; sales of motor vehicles

Section 4A - Payment and accounting methods for use tax liability; estimated liability table

Section 5 - Computation of tax

Section 6 - Statement and collection of tax

Section 7 - Exemptions

Section 8 - Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates

Section 9 - Registration required

Section 10 - Repealed, 1976, 415, Sec. 113

Section 11 - Classified permits establishing percentage of exempt sales

Section 12 to 16 - Repealed, 1976, 415, Sec. 113

Section 17 - Liability for failure to pay tax

Section 18 to 23 - Repealed, 1976, 415, Sec. 113

Section 24 - Advertisement that vendor will assume or absorb tax

Section 25 - Repealed, 1976, 415, Sec. 113

Section 26 - Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check

Section 26A - Motorboats; aircraft; certificate issuance; evidence of tax payment

Section 27 - Trade-in of motor vehicles or trailers; use tax

Section 28 - Repealed, 1990, 121, Sec. 66

Section 29 to 31 - Repealed, 1976, 415, Sec. 113

Section 31A - Bond or deposit; non-resident contractors; definition

Section 32 - Repealed, 1976, 415, Sec. 113

Section 33 - Service of process; nonresident vendors

Section 34 - Claims for reimbursement on worthless accounts