DEFINITIONS

TAXES; RATES

REQUIREMENT TO COLLECT AND REMIT

EXEMPTIONS

EXEMPTION CERTIFICATES

EXEMPTION REFUNDS

COMPUTATION AND COLLECTION OF SALES AND USE TAXES

AIRCRAFT AND FLIGHT EQUIPMENT

SNOWMOBILES, ALL-TERRAIN VEHICLES, AND WATERCRAFT

PERMITS

DIRECT PAY

ENFORCEMENT

DEPOSIT OF REVENUES

LOCAL SALES AND USE TAXES

INTERSTATE TAX ADMINISTRATION AGREEMENTS