§ 30-101. Definitions.

§ 30-102. Purpose and scope of exemption.

§ 30-103. Effect of division upon outstanding occupation taxes.

§ 30-104. Administration.

§ 30-105. Exemption provided.

§ 30-106. Creation of retail incentive tax-exempt zones.

§ 30-107. Duration of existence of retail incentive tax-exempt zones.

§ 30-108. Requirements for eligibility.

§ 30-109. Types of retail businesses ineligible.

§ 30-110. Exemption rate structure.

§ 30-111. Application and approval required.

§ 30-112. Duration of registration for exemption.

§ 30-113. Lapse in registration for exemption.

§ 30-114. Separate business locations.

§ 30-115. Dominant line of business.

§ 30-116. Allocation of gross receipts of business with multiple intrastate or interstate locations.

§ 30-117. Change of location.

§ 30-118. Record of exemption to be maintained.

§ 30-119. Violations.

§§ 30-120—30-199. Reserved.