200. Imposition of sales tax.

210. Retailer's powers to collect from purchaser -- Separate display of tax -- Taxes collected constitute debt to Commonwealth.

215. Taxation of bundled transactions.

220. Prohibited advertising.

230. Elimination of fractions of a cent.

240. Application for retailer's or seller's permit to do business.

250. Seller's permit to do business -- Issuance -- Nonassignability -- Display.

260. Presumption that all gross receipts and tangible personal property and digital property sold for delivery in this state are taxable -- Burden of proof.

270. Resale certificate and certificates of exemption.

280. Contents and form of certificate.

290. Property used by purchaser after giving certificate -- When retailer may deduct purchase price.

300. Fungible goods bought under certificate commingled with goods bought otherwise.