§ 48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions

§ 48-8-2. Definitions

§ 48-8-3. Exemptions

§ 48-8-3.1. Exemptions as to motor fuels

§ 48-8-3.2. Definitions; exemption; applicability; examples

§ 48-8-3.3. Definitions; applicability; criteria for eligibility; rules and regulations; dealer performing both manufacturing and agricultural operations; exemption

§ 48-8-4. Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer

§ 48-8-5. Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined

§ 48-8-6. Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications

§ 48-8-7. Violation of article; penalty

§ 48-8-8. Filing false or fraudulent return by dealer under article; penalty

§ 48-8-9. Failure by dealer to furnish return under article; penalty

§ 48-8-10. Failure by dealer to keep or to allow inspection of records under article; penalty

§ 48-8-11. Violation of any other provision of article; penalty

§ 48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty

§ 48-8-13. Taxing jurisdiction for mobile telecommunications services

§ 48-8-14. Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes

§ 48-8-15. State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner

§ 48-8-16. Ratification of Executive Order on sale of dyed fuel oils

§ 48-8-17. Suspension of the collection of taxes on gasoline and aviation fuel; ratification of temporary suspension

§ 48-8-17.1. Ratification of Executive Order on prepaid taxes; suspension of provisions

§ 48-8-18. Ratification of Executive Order on pharmaceuticals distributed without cost