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Exemptions, §48-8-3. Invoices not reflecting true or actual cost price. Assessment and collection of tax on true cost price, §48-8-52. Irrigation systems. Electricity sold for. Exemptions, §48-8-3. Jet fuel. Airline purchases of. Exemptions, §48-8-3.5. Suspension of collection of taxes on jet fuel, §48-8-19. Jobbers. Duty to keep records, §48-8-53. Failure to keep and allow inspections, §48-8-54. 549 INDEX SALES AND USE TAXES —Cont’d Job training organizations. Exemptions for qualified job training organizations, sales of property and services to organization, §48-8-3. Joint county and municipal tax (LOST), §§48-8-80 to 48-8-97. Administration of tax, §48-8-87. Authorization to impose joint tax, §48-8-82. Condition precedent following first year of imposition, §48-8-91. Beverages, §48-8-82. Bills of ad valorem. Taxpayers. Adjustment of millage rate for ad valorem taxation, §48-8-91. Building and construction materials. Defined, §48-8-94. Taxability of materials sold or used under contract prior to approval of tax levy, §48-8-94. Certificate specifying percentage of proceeds for each political subdivision, §48-8-89. New certificate for additional qualified municipalities, §48-8-89.1. Certifying additional qualified municipalities, §48-8-89.1. Collection of tax. By state revenue commissioner, §48-8-87. Compensation of dealers for reporting and paying tax, §48-8-87. Condition precedent to authority to impose tax. Following first year of imposition, §48-8-91. Consolidated county and municipality governments. Levy of tax by consolidated government, §48-8-97. Creation of special districts, §48-8-81. Credit. Tax paid by purchaser in another tax jurisdiction, §48-8-90. Deductions. Dealer’s deduction in submitting, reporting and paying amount due, §48-8-87. Delivery of property to purchaser outside special district. Nonimposition of tax, §48-8-93. SALES AND USE TAXES —Cont’d Joint county and municipal tax (LOST) —Cont’d Discontinuing imposition. Referendum election, §48-8-92. Distribution of proceeds, §48-8-89. Certifying additional qualified municipalities, §48-8-89.1. Qualified municipalities for which receipt of portion of net tax not specified, §48-8-89.3. Qualified municipality ceasing to be qualified, §48-8-89.2. Elections. Discontinuing imposition, §48-8-92. Referendum to decide imposition of tax, §48-8-85. Food, §48-8-82. Off-premises food sales. Exemptions, §48-8-3. Imposition of tax. Authorization, §48-8-82. Condition precedent following first year of imposition, §48-8-91. Beverages, §48-8-82. Building and construction materials. Sold or used under contract entered into prior to approval, §48-8-94. Food, §48-8-82.