USE TAX
- 372.185 - Imposition and rate.
- 372.190 - Liability for tax; extinguishment of liability.
- 372.195 - Collection by retailer; purchaser’s receipt.
- 372.200 - Tax as debt to State.
- 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.
- 372.210 - Tax must be displayed separately from price.
- 372.215 - Unlawful acts.
- 372.220 - Registration of retailers; registration of certain businesses when obtaining business license.
- 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.
- 372.235 - Form and contents of resale certificate.
- 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.
- 372.245 - Resale certificate: Commingled fungible goods.
- 372.250 - Presumption of purchase for use in this State.
- 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- 372.258 - Presumption that certain property delivered outside this State was not purchased for use in this State.