§68-1351.

§68-1351.
   
   It is hereby declared that the intent of the Legislature is that this
   Code shall be construed as amending, revising and renumbering the
   present statutes relating to sales tax in respect to matters herein.
   It is further hereby declared that the intent of the Legislature is
   that the excise tax levy re-enacted herein and all other provisions of
   this Code shall be construed as imposing a tax upon the sale of
   tangible personal property and services, not otherwise exempted, to
   the consumer.