GENERAL PROVISIONSBrowse as ListSearch WithinSection 31.1 - Persons and sales subject to taxSection 31.2 - RatesSection 31.3 - ExclusionsSection 31.4 - Rentals or leases of tangible personal propertySection 31.5 - Persons rendering taxable servicesSection 31.6 - Persons rendering nontaxable servicesSection 31.7 - Use tax