REVENUE
42.14 - lodging facility use tax and rental vehicle use sales tax
42.14.101
definitions
42.14.102
who must pay the tax
42.14.103
exempt lodging facilities
42.14.104
exempt lodging sales
42.14.105
combined charge for services
42.14.106
registration and permit
42.14.107
collecting, reporting, and paying the tax
42.14.108
penalties and interest
42.14.109
records required - audit
42.14.110
failure to furnish requested information
42.14.111
summary report required
42.14.112
formula
42.14.113
seasonal registration and permit
42.14.202
combined charge for services; department inspection of records
42.14.203
collecting, reporting, and paying the tax
42.14.204
penalties and interest
42.14.205
application of tax payment
42.14.206
records required - audit
42.14.207
failure to furnish requested information
42.14.302
who must pay the tax
42.14.303
exempt accommodations and accommodations sales
42.14.304
exempt lodging sales
42.14.1001
definitions
42.14.1002
registration and permit for rental vehicles sales and use tax
42.14.1003
seasonal registration and permit
42.14.1101
who must collect the tax from the user and file returns
42.14.1102
quarterly returns and payments
42.14.1103
combined tax return
42.14.1104
failure to furnish requested information
42.14.1105
records required - audit
42.14.1106
penalties and interest
42.14.1201
rental vehicles sales subject to the tax
42.14.1202
exempt rental vehicle sales
