| Section 205.51 | Section | Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices. |
| Section 205.52 | Section | Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption. |
| Section 205.53 | Section | License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as misdemeanor; penalty; registration under streamlined sales and use tax agreement; person subject to tobacco products tax act; affirmative defense. |
| Section 205.54 | Section | Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement. |
| Section 205.55 | Section | Additional tax. |
| Section 205.56 | Section | Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; due date. |
| Section 205.58 | Section | Consolidated returns. |
| Section 205.59 | Section | Administration of tax; conflicting provisions; rules. |
| Section 205.65 | Section | Certificate of dissolution or withdrawal. |
| Section 205.66 | Section | Injunction for failure to pay tax or obtain license. |
| Section 205.67 | Section | Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. |
| Section 205.73 | Section | Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act. |
| Section 205.75 | Section | Disposition of money received and collected. |
| Section 205.78 | Section | Short title; general sales tax act. |