ARTICLE A. MUNICIPAL ENERGY SALES AND USE TAX Search within This This article is included in your selections. SECTION: 3-4A-1: Definitions 3-4A-2: Tax Imposed 3-4A-3: Exemptions From Tax 3-4A-4: Existing Franchises 3-4A-5: Collection Contract With State 3-4A-6: State Statute Provisions Incorporated 3-4A-7: Additional License Or Reporting Not Required 3-4A-8: Effective Date