<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-301" title_number="11" title_name="Sales and Use Tax" subtitle_number="3" subtitle_name="Tax Computation and Statement">
  <text>The sales and use tax is computed on:</text>
  <level label="1">
    <text>the taxable price of each separate sale;</text>
  </level>
  <level label="2">
    <text>if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or</text>
  </level>
  <level label="3">
    <text>if retail sales of tangible personal property or a taxable service are made through vending or other self–service machines, 94.5% of the gross receipts from the retail sales.</text>
  </level>
</section>
