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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 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.

10-46-7.1    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 Repealed by SL 1995, ch 68, § 30.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 to be 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 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.


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