RETAIL SALES AND SERVICE TAX
10-45-1 Definition of terms.
10-45-1.1 Gross receipts not to include late charge fees.
10-45-1.2 Gross receipts not to include refunded sale price of property.
10-45-1.3 Gross receipts not to include credit or trade-in value of certain personal property.
10-45-1.4 Computation of tax to third decimal place.
10-45-1.5 Lease or rental defined--Exclusions.
10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax.
10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax.
10-45-1.9 Bundled transaction defined.
10-45-1.10 Distinct and identifiable products--Exclusions.
10-45-1.11 One nonitemized price--Exclusions.
10-45-1.12 Bundled transaction--Exclusions.
10-45-1.13 De minimis defined.
10-45-1.14 Gross receipts defined.
10-45-1.15 Conditions under which gross receipts include consideration retailer received from third parties.
10-45-1.16 Exclusions from definition of gross receipts.
10-45-1.17 Telecommunications service defined.
10-45-1.18 Definition of terms related to telecommunications service and ancillary services.
10-45-1.19 Gross receipts excludes tax imposed by certain chapters and sections.
10-45-2 Tax on sale of tangible property.
10-45-2.1 Tax on sales of sectional homes--Sectional homes defined.
10-45-2.2 Materials incorporated in construction work--Restriction on application of rate increase.
10-45-2.3 Conditional or installment sales--Actual cash receipts subject to tax.
10-45-2.4 Tax on products transferred electronically.
10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
10-45-2.6 Definition of terms used in § 10-45-2.5.
10-45-2.7 Retailers processing orders electronically.
10-45-2.8 Retailers that are part of controlled group.
10-45-2.9 Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
10-45-3.2, 10-45-3.3. Repealed.
10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-45-4 Tax on receipts from business services.
10-45-4.1 Services subject to taxation.
10-45-4.2 Certain purchases considered for resale purposes.
10-45-5 Tax on receipts from specific enumerated businesses and services.
Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection. 10-45-5.2
Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax. 10-45-5.3
Tax on oil and gas field services. 10-45-5.4
Chemicals purchased for use by lawn and garden services considered purchases for resale. 10-45-5.6
Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged. 10-45-6
Tax on utility services. 10-45-6.1
Tax on intrastate, interstate, or international telecommunications service--Exemptions. 10-45-6.2
Tax on certain mobile telecommunications services. 10-45-6.3
"Call center" defined--Exclusions. 10-45-7
Tax on room or parking site rentals to transient guests. 10-45-7.1
Exemption for lodging house or hotel membership fees. 10-45-8
Tax on admissions to amusements and athletic contests or events. 10-45-8.1
Constitutional and statutory exemptions from taxation. 10-45-9.1
Exemption of property sold for lease. 10-45-10
Exempt sales to United States, states, municipalities, charities, and Indian tribes. 10-45-10.1
Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application. 10-45-10.4
Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs. 10-45-11
Exemption of fuel sales otherwise taxed. 10-45-11.1
Exemption of goods and services furnished to meet warranty obligation without charge. 10-45-11.2
Exemption of sales of motor vehicles exempt from excise tax. 10-45-11.3
Services specifically exempt from tax. 10-45-12.2
Exemption of engineering, architectural, and surveying services. 10-45-12.3
Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax. 10-45-12.5
Exemption of certain sales commissions. 10-45-12.6
Exemption for credit services by credit bureaus to certain financial institutions. 10-45-12.7
Exemption for gross receipts of person officiating amateur sporting event--Exception. 10-45-13
Exemption of receipts used for civic and nonprofit associations and purposes. 10-45-13.1
Exemption of membership organizations. 10-45-13.2
Exemption of fair market value of personal property or service given without charge to exempt organization. 10-45-13.3
Exemption of lottery tickets. 10-45-13.4
Exemption of gross receipts from library copying charges.
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. 10-45-14
Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions. 10-45-14.1
Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined. 10-45-14.3
Packaging and container materials as tax exempt raw material. 10-45-14.5
Packaging and container materials sold to retailers exempt. 10-45-14.6
Exemption of hospital meals paid for by public entity. 10-45-14.7
Exemption of authorized purchases made with food stamps. 10-45-14.8
Exemption of authorized purchases of food. 10-45-14.9
Exemption of certain insulin sales. 10-45-14.10
Exemption of certain drugs. 10-45-14.11
Exemption of certain durable medical equipment and prosthetic devices. 10-45-14.12
Exemption of certain medical devices. 10-45-15
Exemption of seed used for agricultural purposes. 10-45-15.1
Exemption of commercial fertilizer used for agricultural purposes. 10-45-16.1
Exemption of pesticides and products or substances used in conjunction with application of pesticides used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides. 10-45-16.2
Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides. 10-45-16.3
Exemption of gross receipts from rental of agricultural devices owned by conservation district. 10-45-16.4
, 10-45-17. Repealed. 10-45-18
Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale. 10-45-18.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations. 10-45-18.2
Exemption of gross receipts from sales of certain animals. 10-45-18.3
Exemption of gross receipts from sale of feed and bedding for certain animals. 10-45-18.4
Exemption for sale of certain live nondomestic animals. 10-45-18.5
Exemption for sale of feed for certain nondomestic animals. 10-45-18.6
Exemption for sale of swine or cattle semen. 10-45-19
Exemption of fuel used for agricultural or railroad purposes. 10-45-19.1
Power charges for irrigation pumps exempt. 10-45-19.2
Exemption of bulk water for domestic use. 10-45-20
Exemptions applied to taxable services. 10-45-20.1
Exemption of payments between members of controlled group--Exception. 10-45-20.2
Exemption of payments between members of controlled group--Reimbursement for third-party services to group. 10-45-20.3
"Controlled group" defined. 10-45-20.4
Exemption of gross receipts from sale of services rendered--Exception. 10-45-20.6
Exemption of gross receipts from sale of certain replacement parts.
, 10-45-20.8. Repealed. 10-45-21
Tax additional to other occupation and privilege taxes. 10-45-22
Addition of tax to price of product or service. 10-45-23
Schedule for collection of tax from consumer. 10-45-24
Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions. 10-45-25
Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked. 10-45-26
Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. 10-45-27
, 10-45-27.1. Repealed. 10-45-27.2
Collection allowance credit for collecting sales tax. 10-45-27.3
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-45-28
Deduction allowed for sales refunds. 10-45-29.1
Deduction allowed attorneys and accountants for amounts spent on behalf of clients. 10-45-30
Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund. 10-45-30.1
Cash basis reporting and payment. 10-45-30.2
Accrual basis reporting and payment. 10-45-31
Receipts not issued for taxes remitted. 10-45-32
, 10-45-33. Repealed. 10-45-34
Revocation of retailer's license for failure to file return or pay tax--Continuation in business a misdemeanor. 10-45-35
Appeals from decisions of secretary. 10-45-36
Reinstatement of revoked retailer's license--Fee. 10-45-37
Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax. 10-45-38
to 10-45-41.1. Repealed. 10-45-42
Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant. 10-45-43
, 10-45-44. Repealed. 10-45-45
Records preserved by persons subject to tax--Inspection by department. 10-45-46
Promulgation of rules. 10-45-48
Violation of chapter as criminal offense--Classification. 10-45-49
to 10-45-51. Repealed. 10-45-52
Tax proceeds credited to general fund. 10-45-53
, 10-45-54. Repealed. 10-45-55
Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. 10-45-56
Materials used by floor laying as purchases for resale. 10-45-59
, 10-45-60. Repealed. 10-45-61
Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. 10-45-61.1
Time for presenting exemption certificate or proving transaction not subject to tax by other means. 10-45-62
Exemption of large boats subject to excise tax. 10-45-63
Exemption of gaming proceeds. 10-45-65
, 10-45-66. Repealed. 10-45-67
Exemption of natural gas transportation services by pipeline. 10-45-68
Exemption for the sale of credit card processing services. 10-45-69
to 10-45-69.10. Repealed. 10-45-70
Passenger transportation gross receipts tax imposed--Transportation to be within state. 10-45-72
Inapplicability of tax. 10-45-73
to 10-45-79. Repealed. 10-45-80
Gross receipts from charge of interest exempted. 10-45-83
Pawnbrokers not eligible for exemption. 10-45-84
Fee or commission not subject to tax. 10-45-85
Temporary vendor to maintain inventory records--Violation as misdemeanor. 10-45-86
Temporary vendor to maintain sales receipts--Violation as misdemeanor. 10-45-87
Temporary vendor to furnish list of suppliers--Violation as misdemeanor. 10-45-88
Review and audit of temporary vendors. 10-45-89
Failure to maintain records--Revocation of temporary license. 10-45-90
Exemption for gross receipts from certain rodeo services. 10-45-91
Admissions to rodeos and related activities taxable. 10-45-92
Allowable deductions for auctioneers. 10-45-92.1
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer. 10-45-93
Exemption for gross receipts from international sale of agricultural and industrial equipment. 10-45-94
Mailing service--gross receipts. 10-45-95
Materials purchased by locksmiths are purchases for resale. 10-45-96
Tax on gross receipts of professional employer organization--Deduction available. 10-45-97
"Professional employer organization" defined. 10-45-98
Temporary help services not subject to § 10-45-96. 10-45-99
Extension for remitting sales and use tax on manufacturing equipment. 10-45-101
Requirements for extension. 10-45-102
Extension applies to full costs and installation fees. 10-45-103
Application for extension permit--Permit nontransferable. 10-45-104
Secretary to prescribe form and documentation requirements. 10-45-105
Fraudulent claim--Tax due constitutes lien in favor of state. 10-45-106
Right to hearing on denial of extension request. 10-45-107
Promulgation of rules. 10-45-108
Sourcing of sales and services. 10-45-109
Registration and tax collection does not create nexus for other taxes. 10-45-110
Exemption for sale of coins, currency, or bullion. 10-45-111
Relief from liability for failing to collect tax at new rate--Conditions. 10-45-112
Exemption for nonprofit corporations created for fire protection.