General Provisions | Midpage40-23-1Definitions; Transactions Considered or Not Considered Sales.40-23-1.1Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority.40-23-2Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds.40-23-2.1Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality.40-23-3Exclusion of Certain Municipal Privilege License Taxes.40-23-4Exemptions.40-23-4.01Exemption or Rescission of County or Municipal Sales and Use Tax.40-23-4.1Certain Drugs Exempt.40-23-4.2Food Stamp Purchases Exempt.40-23-4.3Exemption Form for Certain Agricultural Purposes.40-23-4.4Exemption Form for Equipment for Certain Commercial Fishing Vessels.40-23-4.5Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption.40-23-4.6Exemption for Agricultural Fencing Materials.40-23-4.7Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts.40-23-4.8Exemption for Sale of Certain Aircraft Replacement Parts, Components, Etc.40-23-4.9Exemption for Sale of Certain Aircraft.40-23-4.10Exemption for Sale of Certain Baby Supplies, Baby Formula, Maternity Clothing, and Menstrual Hygiene Products.40-23-5Certain Organizations and Vendors Exempt from Payment of State, County, and Municipal Sales and Use Taxes.40-23-6License Required to Engage in Business; One-Time Surety Bond.40-23-6.1Reasonable Cause for Suspension, Revocation, Etc., of License.40-23-7Taxes Due Monthly; Filing of Reports; Estimated Payments Authorized; Election to File Quarterly, Semi-Annually, or Annually; Extension of Time for Making Return.40-23-8Cash Sales and Credit Collections to Be Reported.40-23-9Records to Be Kept.40-23-10Reports Under Oath.40-23-11Penalty for Failure to Make Reports or Keep Records.40-23-12Penalty for Willful Refusal to Make Reports or Permit Examination of Records.40-23-24Itinerant Vendors to File Bond.40-23-25Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld.40-23-26Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer.40-23-27Violator May Be Restrained from Continuing in Business.40-23-28Sales Tax an Additional Tax.40-23-30Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc.40-23-31Department to Make Rules and Regulations.40-23-34Proceeds of Tax to Be Deposited in Treasury.40-23-35(Amended by 2026-392, 2026-514, Effective 9/1/26, and 2026-573, Effective 6/1/26) Disposition of Revenues from Tax.40-23-36Discounts.40-23-37Agricultural Machinery and Equipment - Tax Imposed; Rate.40-23-38Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division.40-23-39Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt from Sales and Use Taxes.40-23-40Levy of Sales and Use Tax on Food by Counties and Municipalities.