Chapter 233 - SALES AND USE TAX (Contains: §§ 9701 – 9819)
- § 9701 - Definitions
- § 9702 - General powers of the commissioner or court
- § 9703 - Liability for tax
- § 9704 - Principal and agent; joint and several liability
- § 9705 - Payment and return by purchaser
- § 9706 - Repealed. 1991, No. 186 (Adj. Sess.), § 10(b), eff. May 7, 1992.
- § 9707 - Registration
- § 9708 - Restrictions on advertising
- § 9709 - Records to be kept
- § 9710 - Fundraising events; charitable organizations
- § 9741 - Sales not covered
- § 9742 - Transactions not covered
- § 9743 - Organizations not covered
- § 9744 - Property exempt from use tax
- § 9745 - Certificate or affidavit of exemption
- § 9745a - Application to section 9745
- § 9746 - Snowmobile, motorboat, and vessel sales
- § 9771 - Imposition of sales tax
- § 9771a - Telecommunications services tax limitation
- § 9772 - Amount of tax to be collected
- § 9773 - Imposition of compensating use tax
- § 9773a - Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.
- § 9774 - Rules for computing compensating use tax
- § 9775 - Returns
- § 9776 - Payment of tax
- § 9777 - Determination of tax or penalty
- § 9778 - Collection of tax from purchaser
- § 9779 - Deferred payment sales
- § 9780 - Cancelled sales, returns, uncollectables
- § 9781 - Refunds
- § 9782 - Mobile telecommunications sourcing
- § 9811 - Proceedings to recover tax
- § 9812 - Actions for collection of tax
- § 9813 - Presumptions and burden of proof
- § 9814 - Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 9814a - Criminal penalties
- § 9815 - Notice and limitations of time
- § 9816 - Suspension or revocation of certificates; appeal
- § 9817 - Review of commissioner's decision
- § 9818 - Liens
- § 9819 - Reallocation of receipts