Discretionary Sales Surtax
§ 12a-15.001 - Scope of Rules§ 12a-15.002 - Surtax Brackets (repealed)§ 12a-15.003 - Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax§ 12a-15.004 - Specific Limitations§ 12a-15.005 - Permits, Certificates, and Affidavits§ 12a-15.006 - Tax Returns and Regulations§ 12a-15.007 - Records§ 12a-15.008 - Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax§ 12a-15.009 - Occasional and Isolated Sales (repealed)§ 12a-15.010 - the Sale of Food, Drink, and Tangible Personal Property at Concession Stands§ 12a-15.011 - Coin-operated Amusement and Vending Machines, and Other Devices§ 12a-15.012 - Alcoholic and Malt Beverages§ 12a-15.013 - Interstate and Foreign Commerce (repealed)§ 12a-15.014 - Transition Rule§ 12a-15.015 - Public Use Forms (repealed)§ 12a-15.0035 - Aircraft, Boats, Motor Vehicles, and Mobile Homes