Sales and use taxes

Joint county and municipal sales and use tax. Building and construction materials. Sold or used under contract entered into prior to approval of tax levy, §48-8-94. Special county one percent sales and use tax. Building and construction materials. Inapplicability of tax to certain sales or uses, §48-8-118. Taxation. Income tax. Credits, §48-7-29.6. Joint county and municipal sales and use tax. Building and construction materials. Sold or used under contract entered into prior to approval of tax levy, §48-8-94. Special county one percent sales and use tax. Building and construction materials. Inapplicability of tax to certain sales or uses, §48-8-118. BULLION. Sales and use taxes. Exemption, §48-8-3. BURDEN OF PROOF. Aged persons. Homestead tax deferral for individuals 62 or older. Compliance with alternative to tax deferral, §48-5-72.1. Compliance with part, §48-5-72. County property taxes. Arbitration of disputes as to valuation, §48-5-311. Temporary collection of taxes pending approval or appeal of disapproval of digest, §48-5-310. Homestead tax deferral for individuals 62 or older. Compliance with alternative to tax deferral, §48-5-72.1. Compliance with part, §48-5-72. Motor carriers road tax. Assessment based on estimation of amount of road tax due, §48-9-40. Property taxes. Arbitration of disputes as to valuation, §48-5-311. Temporary collection of taxes pending approval or appeal of disapproval of digest, §48-5-310. Sales and use taxes. Taxability, §48-8-38. BURGLAR AND FIRE ALARM INSTALLERS. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. BUSES.