Part II: Constitutional Uniformity and Equality Safeguards
Chapter 2: State Uniformity and Equality Provisions
Chapter 3: Equal Protection of the Laws

Part III: Constitutional Restrictions on State Taxation Affecting Interstate and Foreign Commerce
Chapter 4: Commerce Clause Restrictions on State Taxation
Chapter 5: Imports and Exports

Part IV: Corporate Franchise, Net Income, and Capital Stock Taxes
Chapter 6: Jurisdiction to Impose Corporate Income, Franchise, and Capital Stock Taxes
Chapter 7: Corporate Taxes Measured by Net Income: The Tax Base
Chapter 8: Division of the Tax Base
Chapter 9: Allocation and Apportionment of Corporate Net Income Under State Law
Chapter 10: Allocation and Apportionment of Net Income of Businesses Other Than or Mercantile Companies
Chapter 11: Capital Stock Taxes

Volume II
Part V: Sales and Use Taxes
Chapter 12: Introduction to Sales and Use Taxes
Chapter 13: Taxable Sales of Tangible Personal Property As Applied to Various Businesses, Trades, and Occupations
Chapter 14: Intermediate Transactions in the Economic Process: Exclusion from Sales and Use Taxes
Chapter 15: Taxation of Services
Chapter 16: Use Tax
Chapter 17: Measure of Sales and Use Taxes
Chapter 18: Sales and Use Taxes on Multistate Transactions
Chapter 19: Collection of Sales or Use Taxes by the Seller
Chapter 19A: Streamlined Sales and Use Tax

Part VI: Personal Income, Death, and Gift Taxes
Chapter 20: Personal Income Taxes
Chapter 21: Death and Gift Taxes

Part VII: Intergovernmental Immunities
Chapter 22: Immunity of the Federal Government and Its Instrumentalities from State Taxation

Appendix A. Uniform Division of Income for Tax Purposes Act (UDITPA)
Appendix B. Multistate Tax Commission Allocation and Apportionment Regulations
Appendix B.1. Recommended Formula for the Apportionment and Allocation of Net Income of Financial Institutions
Appendix C. Public Law 86-272
Appendix D. Statement of Information Concerning Practices of Multistate Tax Commission and Signatory States Under Public Law 86-272 (July 27, 2001)