| 27-65-1. | Title of chapter. |
| 27-65-3. | Definitions. |
| 27-65-5. | Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales". |
| 27-65-7. | Definitions; "Retailer"; "Retail sales". |
| 27-65-9. | Definitions; "Business"; "Doing business". |
| 27-65-11. | Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer". |
| 27-65-13. | Tax levied. |
| 27-65-15. | Mining or producing. |
| 27-65-17. | Sale of tangible personal property and private carriers of passengers and property. |
| 27-65-18. | Selling tangible personal property or performing construction upon certain floating structures. |
| 27-65-19. | Public utilities. |
| 27-65-20. | Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59. |
| 27-65-21. | Contracting, etc. |
| 27-65-22. | Amusements. |
| 27-65-23. | Miscellaneous businesses. |
| 27-65-24. | Tax on sale of machinery, etc. used in expansion and development of harbors and ports. |
| 27-65-25. | Sales of alcoholic beverages. |
| 27-65-27. | Permit to engage in business. |
| 27-65-31. | Tax collection by seller. |
| 27-65-33. | Returns. |
| 27-65-35. | Failure to file return; notice. |
| 27-65-37. | Assessment of tax by commissioner. |
| 27-65-39. | Penalties for deficient or delinquent return. |
| 27-65-40. | Effect of state officer's or employee's failure to pay state sales tax. |
| 27-65-41. | Tax constitutes a debt. |
| 27-65-42. | Statute of limitations. |
| 27-65-43. | Taxpayer must keep records. |
| 27-65-45. | Rights of taxpayers; board of review. |
| 27-65-47. | Recovery of improper taxes. |
| 27-65-49. | Person burdened with illegal tax entitled to relief. |
| 27-65-51. | Disbursement from treasury to taxpayer. |
| 27-65-53. | Refunds. |
| 27-65-55. | Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers. |
| 27-65-57. | Enrolling a judgment. |
| 27-65-59. | Warrant for collection of tax. |
| 27-65-61. | Jeopardy assessment and warrant. |
| 27-65-63. | Execution of warrant by sheriff or special agent; fees. |
| 27-65-65. | Commissioner may bid at sales. |
| 27-65-67. | Alias executions. |
| 27-65-69. | Sheriff and special agent not personally liable. |
| 27-65-71. | Enforcement not to be enjoined. |
| 27-65-73. | Sales tax as additional tax; remittances; how made. |
| 27-65-75. | Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter. |
| 27-65-79. | Records; preserved. |
| 27-65-81. | Returns confidential. |
| 27-65-83. | Duty of secretary of state. |
| 27-65-85. | Penalties for failure to comply with the chapter. |
| 27-65-87. | Administration of the chapter vested in the chairman. |
| 27-65-89. | Employees appointed by commissioner. |
| 27-65-91. | Special agents designated by commissioner; authority. |
| 27-65-93. | Commissioner to make regulations. |
| 27-65-95. | Prior rights or actions not affected by this chapter. |
| 27-65-97. | Erroneous diversion of collected sales tax monies to municipality with population of 500 or less. |
| 27-65-101. | Exemptions; industrial. |
| 27-65-103. | Exemptions; agricultural. |
| 27-65-105. | Governmental exemptions. |
| 27-65-107. | Exemptions; utility. |
| 27-65-109. | Exemptions; taxes. |
| 27-65-111. | Exemptions; others. |
| 27-65-201. | Tax upon sale or use of motor vehicles. |
| 27-65-211. | Definitions. |
| 27-65-213. | Legislative findings. |
| 27-65-215. | Exemption from sales or gross receipts tax. |
| 27-65-217. | Entry into tax collection agreements. |
| 27-65-219. | Approval of tax collection agreements. |
| 27-65-221. | Duration and renewal of tax collection agreements. |
| 27-65-231. | Additional tax on persons engaging in business of renting motor vehicles. |