Sales and Use Tax Law

The taxes listed below are administered by the Sales and Use Tax Division. Click on the tax to review the law on the General Assembly's web site.

Please read the Caveats before accessing the statutes.

Sales and Use Tax Chapter 105, Article 5
Local Government Sales and Use Tax  
First One Cent
Chapter 105, Article 39
First One-Half Cent
Chapter 105, Article 40
Second One-Half Cent
Chapter 105, Article 42
Taxes for Public Transportation
Chapter 105, Article 43
Hold Harmless Provisions
Chapter 105, Article 44
One-Quarter Cent
Chapter 105, Article 46
Alternate Highway Use Tax Chapter 105, Article 5A
Scrap Tire Disposal Tax Chapter 105, Article 5B
White Goods Disposal Tax Chapter 105, Article 5C
Dry Cleaning Solvent Tax Chapter 105, Article 5D
Manufacturing Fuel and Certain Machinery and Equipment Chapter 105, Article 5F
Solid Waste Disposal Tax Chapter 105, Article 5G
   
General Administration Chapter 105, Article 9