ARTICLE 28

SALES AND COMPENSATING USE TAXES

PART I--DEFINITIONS
Section 1101. Definitions.

1102. Prepayment of sales tax on motor fuel and diesel motor

fuel.

1103. Prepayment of sales tax on cigarettes.

PART II--IMPOSITION OF TAXES

1104. Convention center hotel unit fee.

1105. Imposition of sales tax.

1105-A. Reduced tax rate on certain energy sources and services.

1105-B. Exemptions for certain parts, tools, supplies and

services relating to tangible personal property used

or consumed in production.

1106. Transitional provisions.

1107. Temporary municipal assistance sales and compensating

use taxes for cities of one million or more.

1108. Temporary municipal assistance sales and compensating

use taxes for cities of under one million.

1109. Sales and compensating use taxes for the metropolitan

commuter transportation district.

1110. Imposition of compensating use tax.

1111. Special rules for computing receipts and consideration.

1112. Taxes imposed on qualified Indian reservations.

PART III--EXEMPTIONS

1115. Exemptions from sales and use taxes.

1116. Exempt organizations.

1117. Certain sales of motor vehicles and vessels.

1118. Exemptions from use tax.

1119. (Enacted without section heading).

1120. Refunds and credits with respect to motor fuel and

diesel motor fuel.

1121. Refunds and credits with respect to cigarettes.

1122. Exemption from tax on amusement charges.

1123. Exemption from tax on the charge of a roof garden,

cabaret or other similar place.

PART IV--ADMINISTRATIVE PROVISIONS

1131. Definitions.

1132. Collection of tax from customer; proof required for

registration of motor vehicles.

1133. Liability for the tax.

1134. Registration.

1135. Records to be kept.

1136. Returns.

1137. Payment of tax.

1137-A. Returns of estimated tax and payments.

1138. Determination of tax.

1139. Refunds.

1140. Remedies exclusive.

1141. Proceedings to recover tax.

1142. General powers of the tax commission.

1142-A. Special requirements relating to the service of

providing parking, garaging or storing for motor

vehicles.

1143. Administration of oaths and compelling testimony.

1144. Reference to tax.

1145. Penalties and interest.

1146. Returns to be secret.

1147. Notices and limitations of time.

1148. Deposit and disposition of revenue.

PART V

FEE ON PAGING DEVICES
Section 1150. Special fee on paging devices.