Chapter 3 SALES TAX This chapter is included in your selections. Sections: 3-101 Definitions. 3-102 Tax on sales. 3-103 Incidence of tax. 3-104 Payment of tax. 3-105 Records. 3-106 Penalties. 3-107 Permits; display. 3-108 Osage Nation construction projects. 3-109 Exemptions. 3-110 Reserved.