Section 7
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 7 of 59
Section 7
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(1)
A tax to be known as State sales tax shall be charged and collected in accordance with the provisions of this Ordinance on the sale of taxable goods and supply of taxable services in the State in the course or furtherance of any business, irrespective of whether or not such taxable goods were made, produced or manufactured in the
State.
(2)
The revenue derived from the imposition of this State sales tax shall be revenue assigned to the State by virtue of Part V of the
Tenth Schedule to the Federal Constitution and such revenue shall be paid and credited to the State Consolidated Fund.