(a) Application of state sales tax. – The provision of article fifteen, chapter eleven of this code, and any subsequent amendments to that article and the administrative rules of the Tax Commissioner relating to article fifteen of chapter eleven shall apply to a county transportation sales tax imposed pursuant to this article to the extent that article and the rules are applicable to the tax imposed by the county. e (b) Application of state use tax law. – The provisions of article fifteen-a, chapter eleven of this code, and any subsequent amendments to that article and the rules of the Tax Commissioner relating to article fifteen-a of chapter eleven shallu apply to a county transportation use tax imposed pursuant to this article to the extent the rules and laws are applicable. t (c) Definitions incorporated. – Any term used in this article or in an order adopted by a county commission pursuant to this article imposing county transportation sales and use taxes that is defined in articles fifteen, fifteen-a andl fifteen-b, chapter eleven of this code and used in those articles in a similar context, shasll have the same meaning when used in this article or in an order entered by the county commission pursuant to this article imposing county transportation sales and use taxes, unless the context in which the term is used clearly indicates that a different resgult is intended by the Legislature.
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