Laws, Regulations, and Annotations

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• 6201 Imposition and rate of use tax [Repealed.]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• 6201.1 Temporary use tax increase [Repealed.]
• 6201.15 Local Revenue Fund 2011
• 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• 6201.5 Imposition and rate of use tax [Repealed.]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• 6201.6 Comparison of estimated receipts with actual receipts by Controller [Repealed.]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• 6201.7 Imposition and rate of use tax [Repealed.]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• 6201.8 Conditions for activation of Section 6201.7 [Repealed.]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
• 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 [Inactive.]
• 6203 Collection by retailer
• 6203.1 Relief from penalties; conditions
• 6203.5 Worthless accounts
• 6204 Tax as debt
• 6205 Unlawful advertising
• 6206 Separate statement of tax
• 6207 Unlawful acts

Article 2. Registration

• 6225 Use tax registration
• 6226 Registration of retailers

Article 3. Presumptions and Resale Certificates

• 6241 Presumption of purchase for use; resale certificate
• 6242 Effect of certificate

• 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• 6244.5 Leases of qualifying manufacturing property; "cost price" [Repealed.]
• 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