Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 3. THE USE TAX (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax: public safety services.
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011.
- 6201. Imposition and rate of use tax. [Repealed.]
- 6201. Imposition and rate of use tax.
- 6201.1. Temporary use tax increase. [Repealed.]
- 6201.2. Imposition and rate of additional use tax.
- 6201.3. Imposition and rate of additional use tax.
- 6201.4. Operative date of rate increase.
- 6201.45. Operative date of tax.
- 6201.5. Imposition and rate of use tax. [Repealed.]
- 6201.5. Imposition and rate of additional use tax; Fiscal Recovery Fund.
- 6201.6. Comparison of estimated receipts with actual receipts by Controller. [Repealed.]
- 6201.6. Exemption from tax; aircraft common carriers.
- 6201.7. Imposition and rate of use tax. [Repealed.]
- 6201.7. Imposition and rate of additional use tax.
- 6201.8. Conditions for activation of Section 6201.7. [Repealed.]
- 6201.8. Diesel fuel: use tax rate increase.
- 6201.15. Local Revenue Fund 2011.
- 6202. Liability for tax.
- 6202.5. Acquisitions of endangered or threatened animals and plants.
- 6202.7. Loans of automobiles to university officials.
- 6203. Collection by retailer. [Repealed.]
- 6203. Collection by retailer.
- 6203.5. Worthless accounts.
- 6204. Tax as debt.
- 6205. Unlawful advertising.
- 6206. Separate statement of tax.
- 6207. Unlawful acts.
Article 2. Registration
Article 3. Presumptions and Resale Certificates
- 6243. Form of certificate.
- 6243.1. Lessors of mobile transportation equipment.
- 6244. Liability of purchaser; accommodation loans.
- 6244.5. Leases of qualifying manufacturing property; "cost price."
- 6245. Resale certificate; fungible goods.
- 6245.5. Exemption certificate; fuel purchases.
- 6246. Presumption of purchase from retailer.
- 6247. Presumption of use; out-of-state delivery.
- 6248. Presumption of purchase for use; vehicles, vessels, and aircraft.
- 6249. Exemption; member of armed services.