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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 23 - Sales and Use ...
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  10. Article 3 - Taxes on Sale, Storage, and Use of ...


Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.


  • Section 40-23-100 - Definitions.
  • Section 40-23-101 - Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
  • Section 40-23-102 - Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
  • Section 40-23-103 - Sales tax levied on sale price less credit for trade-in.
  • Section 40-23-104 - Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.
  • Section 40-23-105 - Applicability of certain Title 40 provisions.
  • Section 40-23-106 - Reciprocity.
  • Section 40-23-107 - Fees.
  • Section 40-23-108 - Disposition of funds.
  • Section 40-23-110 - Penalty for failure to pay tax.
  • Section 40-23-111 - Authority to adopt and enforce rules and regulations.
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