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 |
| Scrap Tire Disposal Tax |
Chapter 105, Article 5B |
| White Goods Disposal Tax |
Chapter 105, Article 5C |
| Dry Cleaning Solvent Tax |
Chapter 105, Article 5D |
