| § 114-191. Penalty. |
| § 114-192. Levy; applicability. |
| § 114-193. Reserved. |
| § 114-194. Collection and remittance. |
| § 114-195. Administrative provisions; rights and remedies; interest and penalties. |
| § 114-196. Compensation to seller for collection and record keeping. |
| § 114-197. Exemptions. |
| § 114-198. Computation of tax on aggregate amount of sales. |
| § 114-199. Conformance to state law. |
| §§ 114-200—114-210. Reserved. |