CHAPTER 10-46
USE TAX
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 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.
10-46-7.1 10-46-7.1. Repealed by SL 1995, ch 68, § 30.
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 10-46-9.7 to 10-46-12.1. Repealed by SL 1995, ch 68, §§ 31 to 35.
10-46-13 10-46-13. Repealed by SL 1985, ch 241, § 20.
10-46-13.1 Exemption of motor vehicles exempt from excise tax.
10-46-13.2 10-46-13.2. Repealed by SL 1995, ch 68, § 36.
10-46-14 Exemption of commodities otherwise taxed.
10-46-15 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 10-46-17.1. Repealed by SL 1983, ch 86, § 3.
10-46-17.2 Power for irrigation pumps exempt from tax.
10-46-17.3 Exemption of services enumerated in chapter 10-45.
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 or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
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.
10-46-27 10-46-27. Repealed by SL 2010, ch 64, § 1.
10-46-27.1 Time for filing of return and payment of tax--Extension.
10-46-28 Contents of return--Remittance.
10-46-29 10-46-29. Repealed by SL 2010, ch 64, § 4.
10-46-30 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 10-46-35. Repealed by SL 1982, ch 86, § 39.
10-46-35.1 Promulgation of rules.
10-46-36 10-46-36. Repealed by SL 1981, ch 106, § 1.
10-46-37 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 10-46-47. Repealed by SL 2017, ch 66, § 1.
10-46-47.1 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 10-46-49. Repealed by SL 2001, ch 56, § 14.
10-46-50 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 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41.
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 10-46-57. Repealed by SL 2004, ch 94, § 12.
10-46-58 Passenger transportation tax imposed--Transportation within state.
10-46-59 Inapplicability of tax.
10-46-60 10-46-60. Repealed by SL 2004, ch 94, § 14.
10-46-61 10-46-61. Repealed by SL 2001, ch 56, § 16.
10-46-62 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 Exemptions.
10-46-66 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 use of certain mobile telecommunications services.
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.
10-46-74 Exemption--Coaches.