Chapter 11 - Secondhand Imported Items Tax
| 11.1101 Definitions. As used in this chapter (a) “Resale” includes… |
| 11.1102 Imposition of tax—Effective date. (a) There is levied and assessed, and there s… |
| 11.1103 Rate of tax. The rate of the tax shall be 30% of the price… |
| 11.1104 Collection of tax. The tax shall be forwarded to the Treasurer o… |
| 11.1105 Exemption for items imported for personal use. Any person making a declaration that secondha… |
| 11.1106 Tax on resale of exempted items. If any item exempted from the tax pursuant to… |