Sales Tax
- 139.200 Imposition of Sales Tax
- 139.202 Exclusions from Additional Taxable Services
- 139.210 Retailer's Powers to Collect from Purchaser; Separate Display of Tax; Retailers that Provide Road and Travel Services; Taxes Collected Constitute Debt to Commonwealth
- 139.215 Taxation of Bundled Transactions
- 139.220 Prohibited Advertising
- 139.230 Elimination of Fractions of a Cent
- 139.240 Application for Retailer's or Seller's Permit to DO Business
- 139.250 Seller's Permit to DO Business; Issuance; Nonassignability; Display
- 139.260 Presumption that All Gross Receipts and Tangible Personal Property, Digital Property, and Services Sold for Delivery in this State Are Taxable; Burden of Proof
- 139.270 Resale Certificate and Certificates of Exemption
- 139.280 Contents and Form of Certificate
- 139.290 Property Used by Purchaser After Giving Certificate; when Retailer May Deduct Purchase Price
- 139.300 Fungible Goods Bought Under Certificate Commingled with Goods Bought Otherwise