Section 31.1. Persons and sales subject to tax

Section 31.2. Rates

Section 31.3. Exclusions

Section 31.4. Rentals or leases of tangible personal property

Section 31.5. Persons rendering taxable services

Section 31.6. Persons rendering nontaxable services

Section 31.7. Use tax

Section 31.11. Definitions

Section 31.12. Imposition of tax

Section 31.13. Claims for exemptions

Section 31.14. Taxes paid purchases resold (TPPR)

Section 31.15. Reciprocal credit for taxes paid other states

Section 31.16. Contractors acting as agents for their exempt customers

Section 31.21. Advertising agencies

Section 31.22. Duplicating

Section 31.23. Auctioneers

Section 31.24. Florists

Section 31.25. Licensing of club plan secretaries and other independent vendors

Section 31.26. Financial institutions

Section 31.27. Morticians and funeral directors

Section 31.28. Vending machines

Section 31.29. Books, publications and advertising materials

Section 31.30. [Reserved]

Section 31.31. [Reserved]

Section 31.32. [Reserved]

Section 31.33. Prebuilt housing

Section 31.41. Definitions

Section 31.41a. Scope

Section 31.42. Tax incidence

Section 31.43. Collection of tax

Section 31.44. Computation of tax

Section 31.45. Credit against tax

Section 31.46. Transfer of registrations which are not subject to tax

Section 31.47. Transfers of registrations which are presumed to be for a purchase price

Section 31.48. Transfers of registrations which are presumed not to be for a purchase price

Section 31.49. Limited exemption to certain businesses

Section 31.50. Taxable services rendered on vehicles