Chapter 4 - Sales and Use Tax

  1. § 1500 - Foreword
  2. Article 1 - Service Enterprises (§ 1501 to 1507)
  3. Article 2 - Contractors and Subcontractors (§ 1521 to 1521.5)
  4. Article 3 - Manufacturers, Producers, Processors (§ 1524 to 1535)
  5. Article 4 - Graphic Arts and Related Enterprises (§ 1540 to 1543)
  6. Article 5 - Installers, Repairers, Reconditioners (§ 1546 to 1553)
  7. Article 6 - Specific Business Engaged in Retailing (§ 1565 to 1584)
  8. Article 7 - Specific Kinds of Property and Exemptions Generally (§ 1585 to 1599)
  9. Article 8 - Food Products and Meals (§ 1602 to 1603)
  10. Article 9 - Special Provisions Affecting Vehicles, Vessels and Aircraft (§ 1610 to 1610.2)
  11. Article 10 - Matters Involving the Federal Government (§ 1614 to 1619)
  12. Article 11 - Interstate and Foreign Commerce (§ 1620 to 1621)
  13. Article 12 - Matters Involving Transportation of Property (§ 1628 to 1632)
  14. Article 13 - Credit Transactions (§ 1641 to 1643)
  15. Article 14 - Exchanges, Returns, Defects (§ 1654 to 1655)
  16. Article 15 - Leases of Tangible Personal Property (§ 1660 to 1661)
  17. Article 16 - Resale Certificates; Demonstration; Gifts and Promotions (§ 1667 to 1671.1)
  18. Article 17 - Payment and Collection of Use Tax (§ 1683 to 1687)
  19. Article 18 - Administration-Miscellaneous (§ 1698 to 1707)
  20. Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes (§ 1802 to 1807)
  21. Article 20 - Transactions (Sales) and Use Taxes (§ 1821 to 1828)
  22. Article 21 - Service Enterprises-Unrevised Series [Repealed]
  23. Article 22 - Contractors and Subcontractors-Unrevised Series [Repealed]
  24. Article 23 - Manufacturers, Producers and Processors-Unrevised Series [Repealed]
  25. Article 24 - Repairers and Reconditioners of Personal Property-Unrevised Series [Repealed]
  26. Article 25 - Particular Classes of Retailers-Unrevised Series [Repealed]
  27. Article 26 - Exemptions Generally-Unrevised Series [Repealed]
  28. Article 27 - Food Products: Meals-Unrevised Series [Repealed]
  29. Article 28 - Matters Relating to the Federal Government-Unrevised Series [Repealed]
  30. Article 29 - Matters Relating to Transportation of Property-Unrevised Series [Repealed]
  31. Article 30 - Credit Sales; Lease Contracts-Unrevised Series [Repealed]
  32. Article 31 - Merchandise Returned, Traded in, or Found Defective-Unrevised Series [Repealed]
  33. Article 32 - Resale Certificates-Consumption of Property Purchased for Resale-"Tax Paid Purchases Resold"-Gifts and Premiums-Unrevised Series [Repealed]
  34. Article 33 - Payment and Collection of Use Tax-Unrevised Series [Repealed]
  35. Article 34 - Administration-Miscellaneous-Unrevised Series [Repealed]
  36. Article 35 - Local Sales and Use Tax-Unrevised Series [Repealed]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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