Article 64:06 - Sales tax
- Chapter 64:06:01 - Administration of program (§ 64:06:01:00 to 64:06:01:74)
- Chapter 64:06:02 - Services - Interpretive rules (§ 64:06:02:01 and 64:06:02:02 to 64:06:02:99)
- Chapter 64:06:03 - Products - Interpretive rules (§ 64:06:03:00 to 64:06:03:63)
Declaratory Rulings: Gross receipts of collection agencies are subject to state sales tax. Secretary of Revenue Declaratory Ruling No. 78-5.
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