ACT, RATES, AND DEFINITIONS
- Section 77-2701 - Act, how cited
- Section 77-2701.01 - Income tax; rate
- Section 77-2701.02 - Sales tax; rate
- Section 77-2701.03 - Changes; when effective; relief from liability; conditions
- Section 77-2701.04 - Definitions, where found
- Section 77-2701.05 - Agent, defined
- Section 77-2701.06 - Annexed to real estate, defined
- Section 77-2701.07 - Business, defined
- Section 77-2701.08 - Certified automated system, defined
- Section 77-2701.09 - Certified service provider, defined
- Section 77-2701.10 - Contractor or repairperson, defined
- Section 77-2701.11 - Delivery charges, defined
- Section 77-2701.12 - Direct mail, defined
- Section 77-2701.13 - Engaged in business in this state, defined
- Section 77-2701.14 - Entity-based exemption, defined
- Section 77-2701.15 - Governing board, defined
- Section 77-2701.16 - Gross receipts, defined
- Section 77-2701.17 - In this state or within the state, defined
- Section 77-2701.18 - Lease or rental, defined
- Section 77-2701.19 - Maintenance agreement, defined
- Section 77-2701.20 - Member states, defined
- Section 77-2701.21 - Model 1 seller, defined
- Section 77-2701.22 - Model 2 seller, defined
- Section 77-2701.23 - Model 3 seller, defined
- Section 77-2701.24 - Occasional sale, defined
- Section 77-2701.25 - Person, defined
- Section 77-2701.26 - Product-based exemption, defined
- Section 77-2701.27 - Property, defined
- Section 77-2701.28 - Purchase, defined
- Section 77-2701.29 - Purchase price, defined
- Section 77-2701.30 - Purchaser, defined
- Section 77-2701.31 - Retail sale or sale at retail, defined
- Section 77-2701.32 - Retailer, defined
- Section 77-2701.33 - Sale, defined
- Section 77-2701.34 - Sale for resale, defined
- Section 77-2701.35 - Sales price, defined
- Section 77-2701.36 - Seller, defined
- Section 77-2701.37 - Storage, defined
- Section 77-2701.38 - Streamlined sales and use tax agreement, defined
- Section 77-2701.39 - Tangible personal property, defined
- Section 77-2701.40 - Tax Commissioner, defined
- Section 77-2701.41 - Taxpayer, defined
- Section 77-2701.42 - Use, defined
- Section 77-2701.43 - Use-based exemption, defined
- Section 77-2701.44 - Building materials, defined
- Section 77-2701.45 - [Repealed]
- Section 77-2701.46 - Manufacturing, defined
- Section 77-2701.47 - Manufacturing machinery and equipment, defined
- Section 77-2701.48 - Bundled transaction, defined
- Section 77-2701.49 - Delivered electronically, defined
- Section 77-2701.50 - Digital audio works, defined
- Section 77-2701.51 - Digital audiovisual works, defined
- Section 77-2701.52 - Digital books, defined
- Section 77-2701.53 - Digital code, defined
- Section 77-2701.54 - Data center, defined
- Section 77-2701.55 - Admission, defined
- Section 77-2701.56 - Buyer-based exemption, defined