Chapter 64I - TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY

Section 64I:1 - Definitions
Section 64I:2 - Use tax; imposition; rate; payment
Section 64I:3 - Liability for tax
Section 64I:4 - Collection of tax; status of tax; sales of motor vehicles
Section 64I:4A - Use tax liability; estimated liability table
Section 64I:5 - Formula
Section 64I:6 - Statement and collection of tax
Section 64I:7 - Exemptions
Section 64I:8 - Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
Section 64I:9 - Registration of vendors required
Section 64I:11 - Classified permits establishing percentage of exempt sales
Section 64I:17 - Liability for failure to pay tax
Section 64I:24 - Advertisement that vendor will assume or absorb tax
Section 64I:26 - Motor vehicles; presumption of transfer for storage, use or consumption; pre-requisite for registration; proof of payment; revocation of certificate for failure of payment by check
Section 64I:26A - Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 64I:27 - Trade-in of motor vehicles or trailers; use tax
Section 64I:31A - Bond or deposit; non-resident contractors; definition
Section 64I:33 - Service of process; nonresident vendors
Section 64I:34 - Worthless accounts; reimbursement without interest