10-46-1 Definition of terms.
10-46-1.1 Lease or rental defined--Exclusions.
10-46-1.2 Telecommunications service defined.
10-46-1.3 Definition of terms related to telecommunications service and ancillary services.
10-46-2 Tax on tangible personal property purchased for use in state--Rate based on purchase price.
10-46-2.1 Tax imposed on use of services--Exemptions--Related corporation defined.
10-46-2.2 Tax on use of rented property and products transferred electronically.
10-46-2.3 Exemption of use of property leased.
10-46-2.4 Certain purchases considered for resale purposes.
10-46-2.5 Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-46-2.6 Materials purchased for floor laying service considered purchase for resale.
10-46-2.7 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-46-2.8 Tax on use of product transferred electronically.
10-46-3 Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.
10-46-4 Tax imposed on person using property.
10-46-5 Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
10-46-5.1 Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
10-46-5.2 Materials incorporated in construction work--Restriction on application of rate increase.
10-46-5.3 Value of molds and dies.
10-46-5.4 Exemption of materials becoming part of out-of-state signage or advertising.
10-46-6 Exemption of property and services subject to sales tax.
10-46-6.1 Credit for sales or use tax paid to another state--Reciprocity required.
10-46-6.2 Exemption for credit services by credit bureaus to certain financial institutions.
10-46-7 Constitutional exemptions from tax--Property of public agencies.
10-46-8 Exemption of property brought in for personal use of nonresident.
10-46-9 Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
10-46-9.1 Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
10-46-9.2 Brokers' and agents' services exempt from tax.
10-46-9.3 Packaging and container materials as tax exempt raw material.
10-46-9.4 Packaging and container materials sold to retailers exempt.
10-46-9.5 Exemption of certain sales commissions.
10-46-9.6 Exemption of gross receipts from sale of certain replacement parts.
10-46-9.7 to 10-46-12.1. Repealed.
10-46-13.1 Exemption of motor vehicles exempt from excise tax.
10-46-14 Exemption of commodities otherwise taxed.
Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports. 10-46-15.1
Exemption of insulin for human use. 10-46-15.2
Exemption of authorized purchases made with food stamps. 10-46-15.3
Exemption of authorized purchases of food. 10-46-15.4
Exemption of fair market value of property or service given without charge to exempt organization. 10-46-15.5
Exemption of prescribed drugs used by humans. 10-46-15.6
Exemption of prescribed medical equipment or prosthetic devices used by humans. 10-46-15.7
Exemption of prescribed medical devices used by humans. 10-46-16
Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product. 10-46-16.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations. 10-46-16.2
Exemption of gross receipts from sales of certain animals. 10-46-16.3
Exemption of gross receipts from sale of feed and bedding for certain animals. 10-46-16.4
Exemption for sale of certain live nondomestic animals. 10-46-16.5
Exemption for sale of feed for certain live nondomestic animals. 10-46-16.6
Exemption for sale of swine or cattle semen. 10-46-17
Exemption of motor fuel used for agricultural purposes. 10-46-17.1
Power for irrigation pumps exempt from tax. 10-46-17.3
Exemption of goods and services furnished to meet warranty obligation, services enumerated in Standard Industrial Classification Manual and power changes for irrigation pumps exempt. 10-46-17.4
Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application. 10-46-17.5
Exemption of pesticides and related products used for agricultural purposes--Deposit of taxes. 10-46-17.6
Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. 10-46-17.7
Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment. 10-46-17.8
Exemption of rental of devices used to apply agricultural fertilizers and pesticides. 10-46-18
Delivery in state as prima facie evidence of sale for use in state. 10-46-18.1
Use of service in state prima facie evidence of taxability. 10-46-18.2
Money paid as evidence of value of service--Reasonable value governs. 10-46-18.3
List of sales property or services to residents--Cost. 10-46-19
Manner of collection of tax. 10-46-20
Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary. 10-46-21
Semiannual report of sales by retailer maintaining place of business in state--Contents. 10-46-22
Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit. 10-46-23
Collection and remittance of tax by retailer. 10-46-24
Surety bond filed by retailer. 10-46-25
Securities deposited by retailer in lieu of bond. 10-46-26
Tax collected as debt of retailer.
Time for filing of return and payment of tax--Extension. 10-46-28
Contents of return--Remittance. 10-46-29
Execution of retailers' returns. 10-46-31
Amounts of tax paid on conditional sales or installment contract receipts. 10-46-32
Collection of tax by deduction from motor fuel tax refunds. 10-46-33
Direct payment of tax by user. 10-46-34
Liability of user for tax--Returns and payments. 10-46-34.1
Credit for sales or use tax paid to another state--Reciprocal grant of credit required. 10-46-35
Promulgation of rules. 10-46-36
False or fraudulent return in attempt to evade tax as misdemeanor. 10-46-38
Failure to file return as misdemeanor. 10-46-39
Administration and enforcement--Sales tax procedural and collection provisions applicable. 10-46-40
Rules for administration--Uniformity of application. 10-46-41
Determination of tax by secretary in absence of correct return. 10-46-42
Secretary's certificate as prima facie evidence of failure to file return or pay tax. 10-46-43
Records maintained by retailers and users--Examination and investigations by secretary--Access to records. 10-46-44
Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business. 10-46-45
Notice and hearing on revocation of permit or authority to do business. 10-46-46
Restoration of revoked sales tax permit. 10-46-47
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. 10-46-48
Revenue credited to general fund. 10-46-49
Floor laying service subject to tax. 10-46-51
Exemption of large boats subject to excise tax. 10-46-52
Exemption of gaming proceeds. 10-46-53
, 10-46-54. Repealed. 10-46-55
Exemption of natural gas transportation services by pipeline. 10-46-56
Exemption for the use of credit card processing services. 10-46-57
Passenger transportation tax imposed--Transportation to be within state. 10-46-59
Inapplicability of tax. 10-46-60
Gross receipts from charge of interest exempted. 10-46-63
Exemption for use of certain rodeo services. 10-46-64
Exemption of repair shops, locksmiths, locksmith shops, and lock parts. 10-46-65
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer. 10-46-67
Department authorized to issue direct payment permits to certain retailers--Application procedure--"Direct payment permit" defined--Liability for sales tax on sale to permit holder--Promulgation of rules. 10-46-68
Exemption for lodging house or hotel membership fees. 10-46-69
Tax on use of certain mobile telecommunications services. 10-46-69.1
Tax on intrastate, interstate, or international telecommunications service--Exemptions. 10-46-69.2
Tax on ancillary services. 10-46-70
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. 10-46-71
Exemption for sale of coins, currency, or bullion. 10-46-72
Relief from liability for failing to report tax at new rate--Conditions. 10-46-73
Exemption for nonprofit corporations created for fire protection.