RETAIL SALES AND SERVICE TAX
Definition of terms.
Gross receipts not to include late charge fees.
Gross receipts not to include refunded sale price of property.
Gross receipts not to include credit or trade-in value of certain personal property.
Computation of tax to third decimal place.
Lease or rental defined--Exclusions.
Exemption for gross receipts pursuant to contract requiring retailer to display
products or signage--Exception.
Certain nontaxable portions of bundled telecommunications transactions subject to
Entire gross receipts from sale of bundled transactions subject to tax.
Bundled transaction defined.
Distinct and identifiable products--Exclusions.
One nonitemized price--Exclusions.
De minimis defined.
Gross receipts defined.
Conditions under which gross receipts include consideration retailer received from
Exclusions from definition of gross receipts.
Telecommunications service defined.
Definition of terms related to telecommunications service and ancillary services.
Gross receipts excludes tax imposed by certain chapters and sections.
Tax on sale of tangible property.
Tax on sales of sectional homes--Sectional homes defined.
Materials incorporated in construction work--Restriction on application of rate
Conditional or installment sales--Actual cash receipts subject to tax.
Tax on products transferred electronically.
Retailer engaged in business of selling tangible personal property, services, and
products transferred electronically for use in state.
Definition of terms used in § 10-45-2.5.
Retailers processing orders electronically.
Retailers that are part of controlled group.
Retailers having contractual relationship with entity for installation, maintenance, or
repair of purchases.
10-45-3.2, 10-45-3.3. Repealed.
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.
Tax on receipts from business services.
Services subject to taxation.
Certain purchases considered for resale purposes.
Tax on receipts from specific enumerated businesses and services.
Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as
Services enumerated in standard industrial classification manual subject to tax--Other
services subject to tax.
Tax on oil and gas field services.
Chemicals purchased for use by lawn and garden services considered purchases for
Exemptions for charitable organization devoted exclusively to relief of poor,
distressed or underprivileged.
Tax on utility services.
Tax on intrastate, interstate, or international telecommunications service--Exemptions.
Tax on certain mobile telecommunications services.
"Call center" defined--Exclusions.
Tax on room or parking site rentals to transient guests.
Exemption for lodging house or hotel membership fees.
Tax on admissions to amusements and athletic contests or events.
Constitutional and statutory exemptions from taxation.
Exemption of property sold for lease.
Exempt sales to United States, states, municipalities, charities, and Indian tribes.
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 handling fees paid by religious organizations to relief agencies for food
distribution through giveaway programs.
Exemption of fuel sales otherwise taxed.
Exemption of goods and services furnished to meet warranty obligation without
Exemption of sales of motor vehicles exempt from excise tax.
Services specifically exempt from tax.
Exemption of engineering, architectural, and surveying services.
Certain services provided to rural water system by wholly owned cooperative or
nonprofit corporation exempt from tax.
Exemption of certain sales commissions.
Exemption for credit services by credit bureaus to certain financial institutions.
Exemption for gross receipts of person officiating amateur sporting event--Exception.
Exemption of receipts used for civic and nonprofit associations and purposes.
Exemption of membership organizations.
Exemption of fair market value of personal property or service given without charge
to exempt organization.
Exemption of lottery tickets.
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.
Exemption of sales to educational institutions and hospitals--Purchases for members
or employees taxable--Motor vehicle registration fee--Lists maintained by exempt
Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides
Packaging and container materials as tax exempt raw material.
Packaging and container materials sold to retailers exempt.
Exemption of hospital meals paid for by public entity.
Exemption of authorized purchases made with food stamps.
Exemption of authorized purchases of food.
Exemption of certain insulin sales.
Exemption of certain drugs.
Exemption of certain durable medical equipment and prosthetic devices.
Exemption of certain medical devices.
Exemption of seed used for agricultural purposes.
Exemption of commercial fertilizer used for agricultural purposes.
Exemption of pesticides and related products or substances used for agricultural
purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
Exemption of gross receipts from rental of devices used to apply agricultural
fertilizers and pesticides.
Exemption of gross receipts from rental of agricultural devices owned by
, 10-45-17. Repealed.
Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate
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 nondomestic animals.
Exemption for sale of swine or cattle semen.
Exemption of fuel used for agricultural or railroad purposes.
Power charges for irrigation pumps exempt.
Exemption of bulk water for domestic use.
Exemptions applied to taxable services.
Exemption of payments between members of controlled group--Exception.
Exemption of payments between members of controlled group--Reimbursement for
third-party services to group.
"Controlled group" defined.
Exemption of gross receipts from sale of services rendered--Exception.
Exemption of gross receipts from sale of certain replacement parts.
, 10-45-20.8. Repealed.
Tax additional to other occupation and privilege taxes.
Addition of tax to price of product or service.
Schedule for collection of tax from consumer.
Application for retailer permit--Contents and execution--Application for statewide
Issuance of retailer permit--Limited to person and place designated--Display in place
of business--Effective until canceled or revoked.
Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
, 10-45-27.1. Repealed.
Collection allowance credit for collecting sales tax.
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
Deduction allowed for sales refunds.
Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
Bad debts--Deduction from amount upon which tax is calculated--Return deduction
allowed--Credit or refund.
Cash basis reporting and payment.
Accrual basis reporting and payment.
Receipts not issued for taxes remitted.
, 10-45-33. Repealed.
Revocation of retailer's license for failure to file return or pay tax--Continuation in
business a misdemeanor.
Appeals from decisions of secretary.
Reinstatement of revoked retailer's license--Fee.
Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
to 10-45-41.1. Repealed.
Endorsement and return of uncollectible warrant--Liability of officer for failure to
issue or execute warrant.
, 10-45-44. Repealed.
Records preserved by persons subject to tax--Inspection by department.
Promulgation of rules.
Violation of chapter as criminal offense--Classification.
to 10-45-51. Repealed.
Tax proceeds credited to general fund.
, 10-45-54. Repealed.
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.
Materials used by floor laying as purchases for resale.
, 10-45-60. Repealed.
Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
Time for presenting exemption certificate or proving transaction not subject to tax
by other means.
Exemption of large boats subject to excise tax.
Exemption of gaming proceeds.
, 10-45-66. Repealed.
Exemption of natural gas transportation services by pipeline.
Exemption for the sale of credit card processing services.
to 10-45-69.10. Repealed.
Passenger transportation gross receipts tax imposed--Transportation to be within
Inapplicability of tax.
to 10-45-79. Repealed.
Gross receipts from charge of interest exempted.
Pawnbrokers not eligible for exemption.
Fee or commission not subject to tax.
Temporary vendor to maintain inventory records--Violation as misdemeanor.
Temporary vendor to maintain sales receipts--Violation as misdemeanor.
Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
Review and audit of temporary vendors.
Failure to maintain records--Revocation of temporary license.
Exemption for gross receipts from certain rodeo services.
Admissions to rodeos and related activities taxable.
Allowable deductions for auctioneers.
Retail sales include auctions, consignments, products transferred electronically, and
services--Responsibilities of auction clerk and auctioneer.
Exemption for gross receipts from international sale of agricultural and industrial
Mailing service--gross receipts.
Materials purchased by locksmiths are purchases for resale.
Tax on gross receipts of professional employer organization--Deduction available.
"Professional employer organization" defined.
Temporary help services not subject to § 10-45-96.
Extension for remitting sales and use tax on manufacturing equipment.
Requirements for extension.
Extension applies to full costs and installation fees.
Application for extension permit--Permit nontransferable.
Secretary to prescribe form and documentation requirements.
Fraudulent claim--Tax due constitutes lien in favor of state.
Right to hearing on denial of extension request.
Promulgation of rules.
Sourcing of sales and services.
Registration and tax collection does not create nexus for other taxes.
Exemption for sale of coins, currency, or bullion.
Relief from liability for failing to collect tax at new rate--Conditions.
Exemption for nonprofit corporations created for fire protection.
Exemption for small sales by minors.
Get Chapter 10-45