Subchapter 7 - Duties and Liabilities

  1. § 710:65-7-1 - Taxpayer's duty to obtain sales tax return form
  2. § 710:65-7-2 - Vendor responsibility for collection of sales tax; treatment of sales tax by vendor
  3. § 710:65-7-3 - Personal liability for sales tax due
  4. § 710:65-7-4 - Sales tax responsibility and liability of trustees, receivers, executors or administrators
  5. § 710:65-7-5 - Vendor's responsibility to obtain sales tax permits [REVOKED]
  6. § 710:65-7-6 - Vendors' or certified service providers' relief from liability and duty to collect sales tax
  7. § 710:65-7-7 - Treatment of federal luxury tax for sales/use tax purposes [REVOKED]
  8. § 710:65-7-8 - Vendors' responsibility - sales for resale
  9. § 710:65-7-8.1 - Vendor's responsibility-sales for resale for export outside the United States
  10. § 710:65-7-9 - Vendors' responsibility - sales to a manufacturer
  11. § 710:65-7-10 - Vendors' responsibility - sales made pursuant to direct payment permit
  12. § 710:65-7-11 - Vendors' responsibility - sales for agricultural purposes
  13. § 710:65-7-12 - Vendors' responsibility - sales to persons raising animals for resale
  14. § 710:65-7-13 - Vendors' responsibility - sales to contractors
  15. § 710:65-7-14 - Vendors' responsibility - sales of trailers
  16. § 710:65-7-15 - Vendors' responsibility - sales to entities with other specific statutory exemptions
  17. § 710:65-7-16 - Vendors' reliance on erroneous information
  18. § 710:65-7-17 - Vendors' responsibility - sales to disabled veterans receiving compensation at the 100% rate or surviving spouses of qualified deceased disabled veterans
  19. § 710:65-7-17.1 - Vendors' fine for refusal to accept sales tax exemption claims of 100% disabled veterans or surviving spouses of qualifying deceased disabled veterans
  20. § 710:65-7-18 - Vendor's responsibility - sales to, by, or for the benefit of, neighborhood watch organizations
  21. § 710:65-7-19 - Vendor's responsibility - sales to qualifying organizations providing services for developmentally disabled persons
  22. § 710:65-7-20 - Vendor's responsibility-sales to qualifying organizations providing funding for the preservation of wetland or habitats for wild ducks or preservation and conservation of wild turkeys
  23. § 710:65-7-21 - Streamlined Sales and Use Tax Exemption Certificate
  24. § 710:65-7-22 - RESERVED
  25. § 710:65-7-23 - RESERVED
  26. § 710:65-7-24 - Seller's relief from certain liability
  27. § 710:65-7-25 - Purchaser's relief from certain liability

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