Definition of terms.
Lease or rental defined--Exclusions.
Telecommunications service defined.
Definition of terms related to telecommunications service and ancillary services.
Tax on tangible personal property purchased for use in state--Rate based on purchase
Tax imposed on use of services--Exemptions--Related corporation defined.
Tax on use of rented property and products transferred electronically.
Exemption of use of property leased.
Certain purchases considered for resale purposes.
Chemicals purchased for use by lawn and garden services considered purchases for
Materials purchased for floor laying service considered purchase for resale.
Exemption for gross receipts pursuant to contract requiring retailer to display
products or signage--Exception.
Tax on use of product transferred electronically.
Tax on tangible personal property and electronically transferred products not
originally purchased for use in state--Property more than seven years old.
Tax imposed on person using property.
Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
Materials incorporated in construction work--Restriction on application of rate
Value of molds and dies.
Exemption of materials becoming part of out-of-state signage or advertising.
Exemption of property and services subject to sales tax.
Credit for sales or use tax paid to another state--Reciprocity required.
Exemption for credit services by credit bureaus to certain financial institutions.
Constitutional exemptions from tax--Property of public agencies.
Exemption of property brought in for personal use of nonresident.
Exemption of raw material, parts and newsprint for manufacture of products to be
sold at retail.
Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides
Brokers' and agents' services exempt from tax.
Packaging and container materials as tax exempt raw material.
Packaging and container materials sold to retailers exempt.
Exemption of certain sales commissions.
Exemption of gross receipts from sale of certain replacement parts.
10-46-9.7 to 10-46-12.1. Repealed.
Exemption of motor vehicles exempt from excise tax.
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.
Exemption of insulin for human use.
Exemption of authorized purchases made with food stamps.
Exemption of authorized purchases of food.
Exemption of fair market value of property or service given without charge to exempt
Exemption of prescribed drugs used by humans.
Exemption of prescribed medical equipment or prosthetic devices used by humans.
Exemption of prescribed medical devices used by humans.
Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable
Exemption of gross receipts from sale of live gamebirds by producer to certain
Exemption of gross receipts from sales of certain animals.
Exemption of gross receipts from sale of feed and bedding for certain animals.
Exemption for sale of certain live nondomestic animals.
Exemption for sale of feed for certain live nondomestic animals.
Exemption for sale of swine or cattle semen.
Exemption of motor fuel used for agricultural purposes.
Power for irrigation pumps exempt from tax.
Exemption of goods and services furnished to meet warranty obligation, services
enumerated in Standard Industrial Classification Manual and power changes for
irrigation pumps exempt.
Exemption of freeport merchandise and stocks of merchandise brought as foreign or
domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
Exemption of pesticides and related products used for agricultural purposes--Deposit
Exemption of parts, repair services, and maintenance items and services on certain
farm machinery, attachment units, and irrigation equipment.
Exemption for gross receipts from sale, resale, or lease of farm machinery,
attachment units, and irrigation equipment.
Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
Delivery in state as prima facie evidence of sale for use in state.
Use of service in state prima facie evidence of taxability.
Money paid as evidence of value of service--Reasonable value governs.
List of sales property or services to residents--Cost.
Manner of collection of tax.
Collection of tax by retailer maintaining place of business in state--Receipt given to
purchaser--Agents and places of business listed with secretary.
Semiannual report of sales by retailer maintaining place of business in state--Contents.
Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
Collection and remittance of tax by retailer.
Surety bond filed by retailer.
Securities deposited by retailer in lieu of bond.
Tax collected as debt of retailer.
Time for filing of return and payment of tax--Extension.
Contents of return--Remittance.
Execution of retailers' returns.
Amounts of tax paid on conditional sales or installment contract receipts.
Collection of tax by deduction from motor fuel tax refunds.
Direct payment of tax by user.
Liability of user for tax--Returns and payments.
Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
Promulgation of rules.
False or fraudulent return in attempt to evade tax as misdemeanor.
Failure to file return as misdemeanor.
Administration and enforcement--Sales tax procedural and collection provisions
Rules for administration--Uniformity of application.
Determination of tax by secretary in absence of correct return.
Secretary's certificate as prima facie evidence of failure to file return or pay tax.
Records maintained by retailers and users--Examination and investigations by
secretary--Access to records.
Revocation of retailer's sales tax permit on failure to comply--Revocation of
corporate authority to do business.
Notice and hearing on revocation of permit or authority to do business.
Restoration of revoked sales tax permit.
Application of income tax provisions for liens and distress warrants.
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.
Revenue credited to general fund.
Floor laying service subject to tax.
Exemption of large boats subject to excise tax.
Exemption of gaming proceeds.
, 10-46-54. Repealed.
Exemption of natural gas transportation services by pipeline.
Exemption for the use of credit card processing services.
Passenger transportation tax imposed--Transportation to be within state.
Inapplicability of tax.
Gross receipts from charge of interest exempted.
Exemption for use of certain rodeo services.
Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
Retail sales include auctions, consignments, products transferred electronically, and
services--Responsibilities of auction clerk and auctioneer.
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.
Exemption for lodging house or hotel membership fees.
Tax on use of certain mobile telecommunications services.
Tax on intrastate, interstate, or international telecommunications service--Exemptions.
Tax on ancillary services.
Exemption of receipts received by the state and political subdivisions from
management services provided to nonprofit entity.
Exemption for sale of coins, currency, or bullion.
Relief from liability for failing to report tax at new rate--Conditions.
Exemption for nonprofit corporations created for fire protection.