Chapter 372 - Sales and Use Taxes

State Regulations
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GENERAL PROVISIONS (§ 372.010 to 372.039)
APPLICATION OF TAX (§ 372.040 to 372.530)
BAD DEBT DEDUCTION (§ 372.532 to 372.539)
EXEMPTIONS (§ 372.540 to 372.715)
ADMINISTRATION OF TAX (§ 372.720 to 372.827)
RETAILERS LOCATED OUTSIDE OF THIS STATE (§ 372.841 to 372.856)
COMPUTER SOFTWARE (§ 372.875 to 372.885)
DIRECT SALES ORGANIZATIONS (§ 372.900 to 372.912)
LEASES, RENTALS AND CERTAIN OTHER TRANSFERS

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