Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Transactions and Use Tax Annotations

Table of Titles

Subject Regulation Annotation (entire)
Application of Transactions (Sales) Tax and Use Tax 1823 800.0000
Administration   802.0000
Collection of Tax by Retailers 1827 805.0000
Aircraft Common Carriers and Waterborne Vessels 1825 810.0000
Construction Contractors 1826 815.0000
Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels 1823.5 817.0000
Place of Sale for Purposes of Transactions (Sales) and Use Taxes 1822 820.0000