Sales and Use Tax Law

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The taxes listed below are administered by 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	Chapter 105, Article 39
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

General Administration	Chapter 105, Article 9

Last modified on: 10/31/07 03:37:42 PM.