Situs, 77.72
  Transitional provisions, 77.77
Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)
Deficiency determinations, 77.59
Definitions, 77.51, 77.53 (16)
Delinquent, 77.52 (11) (a)
  Collection, 77.62
  Penalties, 77.60 (2)
  Write off, 73.03 (27)
Deposit of contested tax amounts with revenue department, 77.59 (6) (c)
Divulging information, 77.61 (5)
Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)
Evidence or testimony, prosecution of persons producing, 77.61 (12)
Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56
Extension of time for filing returns, making payments, 77.58 (7)
Final report of sales tax receipts by merchant discontinuing business or etc., 77.58 (5)
Four-year statute of limitation for determination of tax liability, 77.59 (3)
Imposition of sales tax, 77.52
Imposition of use tax, rate, 77.53
Increase in rate, building materials not included, 77.535
Injunction, none to issue to stay proceedings for assessment or collection, 77.61 (13)
Inspection of returns restricted, 77.61 (5)
Interest on unpaid taxes, 77.60
Motor vehicles, not registered until sales tax paid, 77.61 (1)
Nondelinquent payments, application, 77.60 (1m)
Notice of determination of tax liability, 77.59 (3)
Notice of intention to collect, 77.59 (7)
Oxygen prescription, exempt, 77.51
Payments, 77.58
  Timely, 77.61 (14)
Penalties, 77.60
Personal property, classes taxed, rate, 77.52 (1), 77.53 (1)
Person must actively operate as seller to hold permit, 77.52 (12)
Presumptions, 77.53 (14), (15)
Price, defined, 77.51
Purchaser, commingling goods after giving resale certificate, 77.52 (17)
  Resale certificate establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)
  Retailer's receipt provides relief from use tax, 77.53 (2)
  Tax liability, 77.53 (12), (13), 77.57
Railroad crossties sales, exemption, 77.55 (2m)
Rate of tax, 77.52 (1), (2)
Records, retailer must keep, 77.60 (8), 77.61 (4), (9)
Redetermination of tax liability, 77.59 (6)
Refund determinations, 77.59
Refunds, 77.61 (8)
  Motor vehicle warranty law, 218.015 (2) (e), (f)
Reporting, 71.83 (4)
Reports, failure to file, 77.52 (11) (a)
Resale certificate, establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)
Retailer, cannot absorb tax, 77.52 (4)
  Collect use tax, 77.53 (3)
  Deduction allowed for administration expenses, 77.61 (4)
  Must keep records, 77.61 (4)
  Registration with department required, 77.53 (9)
  Sale of business, tax liability, 77.52 (18)
  Worthless accounts, relief from tax liability, 77.52 (6), 77.53 (4)
Returns, 77.58
  Failure to file, 77.52 (11) (a), 77.60 (4), (5)
  Fraud, 77.59 (8), (9)
  Failure to furnish, misdemeanor, 77.60 (6), (7)
  Fraudulent, misdemeanor, 77.60 (7), (10)
Sales tax, defined, 77.53 (16)
Security may be required by dept., amount, 77.61 (2)
Seller, elective registration, 77.53 (9m)
  Resale certificate to establish tax liability, 77.52 (13) to (16)
Seller's permit, application, fees, expiration, revocation, 77.52 (7) to (12)
  City, village or town clerk to require proof of to issue license, 77.61 (11)
  Illegal to operate without permit, 77.52 (12)
  Temporary, 77.52 (11) (a)
Services taxed, rate, 77.52 (2), 77.53 (1)
Snowmobiles, 350.12 (7)
Terms, definition of, 77.51
United States purchases exempt, 77.55 (1)
Use tax, imposition, rate, 77.53
taxation 22. cigarettes22. Cigarettes
Generally
, 139.30 to 139.44
Administration, 139.39
Alteration of stamps, 139.44 (1)
Application for permit, 139.34
Audits by revenue secretary, 139.38 (4)
Compulsory testimony, 139.39 (5)
Confidentiality of returns and records, 139.38 (6)
Confiscation, 139.40
Definitions, 139.30
Delinquent, write off, 73.03 (27)
Delivery, place to place prohibited, 139.41
Enforcement, 139.39
  Not to be restrained, 139.39 (4)
Exceptions, 139.31
Exemption from tax, 139.31
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