Sales Tax
139.200 - Imposition of Sales Tax.139.202 - Exclusions From Additional Taxable Services.139.210 - Retailer's Powers to Collect From Purchaser -- Separate Display of Tax -- Retailers That Provide Road and Travel Services -- Taxes Collected Constitute Debt to Commonwealth.139.215 - Taxation of Bundled Transactions.139.220 - Prohibited Advertising.139.230 - Elimination of Fractions of a Cent.139.240 - Application for Retailer's or Seller's Permit to Do Business.139.250 - Seller's Permit to Do Business -- Issuance -- Nonassignability -- Display.139.260 - Presumption That All Gross Receipts and Tangible Personal Property, Digital Property, and Services Sold for Delivery in This State Are Taxable -- Burden of Proof.139.270 - Resale Certificate and Certificates of Exemption.139.280 - Contents and Form of Certificate.139.290 - Property Used by Purchaser After Giving Certificate -- When Retailer May Deduct Purchase Price.139.300 - Fungible Goods Bought Under Certificate Commingled With Goods Bought Otherwise.