Article 01 — UNIFORM LOCAL — San Marino Municipal Code

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Article 01 — UNIFORM LOCAL SALES AND USE TAX

San Marino Municipal Code · 2026-09 edition · updated 2026-09-27 · San Marino

26.01.06: Place of Sale¶

26.01.01: PURPOSE:¶

26.01.02: RATE:¶

26.01.03: OPERATIVE DATE:¶

26.01.04: CONTRACT WITH STATE:¶

26.01.05: SALES TAX:¶

26.01.06: PLACE OF SALE:¶

26.01.07: USE TAX:¶

26.01.08: ADOPTION OF PROVISIONS OF STATE LAW:¶

26.01.09: LIMITATION ON ADOPTION OF STATE LAW:¶

26.01.10: PERMIT NOT REQUIRED:¶

26.01.11: EXCLUSIONS AND EXEMPTIONS:¶

26.01.12: ADDITIONAL EXCLUSIONS AND EXEMPTIONS:¶

26.01.13: AMENDMENTS:¶

26.01.14: ENJOINING COLLECTION FORBIDDEN:¶

26.01.15: PENALTIES:¶

26.01.16: EFFECTIVE DATE:¶

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San Marino Municipal Code

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