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Statutes Text

Article - Tax - General


    The sales and use tax is computed on:

        (1)    the taxable price of each separate sale;

        (2)    if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or

        (3)    if retail sales of tangible personal property or a taxable service are made through vending or other self–service machines, 94.5% of the gross receipts from the retail sales.

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