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 Repealed by SL 2006, ch 58, § 15, eff.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 Repealed by SL 1982, ch 112, § 1.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 Repealed by SL 2006, ch 58, §§ 16, 17, eff.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 Repealed by SL 2006, ch 58, § 17, eff.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, .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.
10-45-58 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 regarding filing extensions.
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.
10-45-114 Exemption--Coaches.