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…