Sales and Use Tax Revenue 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.
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| 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 |