Nature of Tax
Section 130.101 - Character and Rate of TaxSection 130.102 - Tax Imposed on Leases of Tangible Personal Property on and After January 1, 2025Section 130.103 - Leases or Rentals of Trailers Other Than Semitrailers and Items That Are Titled but Not RegisteredSection 130.105 - Responsibility of Trustees, Receivers, Executors or AdministratorsSection 130.110 - Occasional SalesSection 130.111 - Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental BusinessSection 130.115 - Habitual SalesSection 130.120 - Nontaxable Transactions