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CHAPTER 10-45

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    10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.

10-45-3.1    10-45-3.1. Repealed by SL 1982, ch 112, § 1.

10-45-3.2    10-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.

10-45-3.3    10-45-3.3. Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006.

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.

10-45-5.1    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    10-45-5.4. Repealed by SL 2005, ch 72, § 3.

10-45-5.5    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    10-45-8.1. Repealed by SL 1987, ch 102, § 2.

10-45-8.2    Repealed by SL 2012, ch 67, § 1.

10-45-9    Constitutional and statutory exemptions from taxation.

10-45-9.1    Exemption of property sold for lease.

10-45-10    Exemption of sales to United States, states, municipalities, charities, and Indian tribes.

10-45-10.1    10-45-10.1. Repealed by SL 1979, ch 84, § 13.

10-45-10.2    10-45-10.2. Repealed by SL 1995, ch 68, § 10.

10-45-10.3    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    10-45-11.3. Repealed by SL 1995, ch 68, § 11.

10-45-12    10-45-12. Repealed by SL 1981, ch 103, § 2.

10-45-12.1    Services specifically exempt from tax.

10-45-12.2    Exemption of engineering, architectural, and surveying services.

10-45-12.3    10-45-12.3. Repealed by SL 2003, ch 61, § 3.

10-45-12.4    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.

10-45-13.5    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    10-45-14.1. Repealed by SL 2005, ch 72, § 1.

10-45-14.2    Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.

10-45-14.3    10-45-14.3. Repealed by SL 2005, ch 72, § 2.

10-45-14.4    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    10-45-15.1. Repealed by SL 1995, ch 68, § 14.

10-45-16    Exemption of commercial fertilizer used for agricultural purposes.

10-45-16.1    Exemption of pesticides and related products or substances 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    10-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16.

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    10-45-19.2. Repealed by SL 1995, ch 68, § 19.

10-45-19.3    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    10-45-20.4. Repealed by SL 1989, ch 109, § 3.

10-45-20.5    Exemption of gross receipts from sale of services rendered--Exception.

10-45-20.6    Exemption of gross receipts from sale of certain replacement parts.

10-45-20.7    10-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21.

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, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.

10-45-27.1    10-45-27.1. Repealed by SL 2006, ch 61, § 10, eff. Feb. 6, 2006.

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    10-45-28. Repealed by SL 2007, ch 65, § 2.

10-45-28.1    10-45-28.1. Repealed by SL 1995, ch 68, § 22.

10-45-29    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    10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27.

10-45-34    10-45-34. Repealed by SL 2010, ch 69, § 5.

10-45-35    Appeals from decisions of secretary.

10-45-36    10-45-36. Repealed by SL 2010, ch 69, § 6.

10-45-37    Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.

10-45-38    10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28.

10-45-42    Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.

10-45-43    10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29.

10-45-45    Records preserved by persons subject to tax--Inspection by department.

10-45-46    10-45-46. Repealed by SL 1978, ch 70, § 7.

10-45-47    10-45-47. Superseded.

10-45-47.1    Promulgation of rules.

10-45-48    10-45-48. Repealed by SL 1984, ch 86, § 2.

10-45-48.1    Violation of chapter as criminal offense--Classification.

10-45-49    10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6.

10-45-52    Tax proceeds credited to general fund.

10-45-53    10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30.

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    10-45-56. Repealed by SL 1995, ch 94, § 1.

10-45-57    10-45-57. Obsolete.

10-45-58    Materials used by floor laying as purchases for resale.

10-45-59    10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24.

10-45-61    Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

10-45-61.1    Exemption certificate--Timing--Alternative Information.

10-45-62    Exemption of large boats subject to excise tax.

10-45-63    10-45-63. Repealed by SL 1995, ch 68, § 25.

10-45-64    Exemption of gaming proceeds.

10-45-65    10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27.

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    10-45-69. Repealed by SL 1997, ch 68, § 11.

10-45-69.1    10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25.

10-45-70    10-45-70. Repealed by SL 2004, ch 94, § 2.

10-45-71    Passenger transportation gross receipts tax imposed--Transportation to be within state.

10-45-72    Inapplicability of tax.

10-45-73    10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10.

10-45-80    10-45-80. Repealed by SL 1997, ch 69, § 1.

10-45-81    10-45-81. Repealed by SL 2004, ch 94, § 11.

10-45-82    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    Exemption for gross receipts from direct mail service.

10-45-94.1    Direct mail defined.

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    Definitions.

10-45-100    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.

10-45-113    Exemption for small sales by minors.


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