Chapter 1. Definitions

Chapter 2. State Gross Retail Tax

Chapter 3. Use Tax

Chapter 3.5. Collection of Use Tax on Gasoline

Chapter 4. Retail Transactions of Retail Merchant

Chapter 5. Exempt Transactions of Retail Merchant

Chapter 6. Returns, Remittances, and Refunds

Chapter 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel

Chapter 8. Registration

Chapter 9. Enforcement and Penalties

Chapter 10. Miscellaneous

Chapter 11. Simplified Sales and Use Tax Administration Act

Chapter 12. Taxing Situs of Nonmobile Telecommunications Service

Chapter 13. General Sourcing Rules

Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses

Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment