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§ 39-26-101. Short Title - This article shall be known and may be cited as...
§ 39-26-102. Definitions - As used in this article 26, unless the context otherwise...
§ 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986" - The change of references in this article from the "Internal...
§ 39-26-103. Licenses - Fee - Revocation - Definition - (4) [ Editor's note: This version of subsection (4) is...
§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications - Source: L. 99: Entire section added, p. 10, § 2,...
§ 39-26-104. Property and Services Taxed - Definitions - Repeal - Source: L. 35: p. 1005, § 4. CSA: C. 144,...
§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal - (I.3) "Catering industry" means establishments, not including the mobile food...
§ 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition - Source: L. 2020: Entire section added, (HB 20-1023), ch. 22,...
§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal - Source: L. 2004: Entire section added, p. 767, § 2,...
§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless - Source: L. 2009: Entire section added, (HB 09-1230), ch. 232,...
§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers - As specified in section 39-22-119.5, a vendor whose liability for...
§ 39-26-106. Schedule of Sales Tax - Source: L. 35: p. 1007, § 5. CSA: C. 144,...
§ 39-26-107. Rules and Regulations - To provide uniform methods of adding the tax, or the...
§ 39-26-108. Tax Cannot Be Absorbed - [ Editor's note: This version of this section is effective...
§ 39-26-109. Reports of Vendor - If the accounting methods regularly employed by the vendor in...
§ 39-26-111. Credit Sales - Source: L. 35: p. 1008, § 5. CSA: C. 144,...
§ 39-26-112. Excess Tax - Remittance - Repeal - Source: L. 35: p. 1009, § 5. CSA: C. 144,...
§ 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition - (5.5) The sale of personal property on which a specific...
§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund - Source: L. 2009: Entire section added, (HB 09-1298), ch. 417,...
§ 39-26-115. Deficiency Due to Negligence - If any part of the deficiency is due to negligence...
§ 39-26-116. Record of Sales - It is the duty of every person engaging or continuing...
§ 39-26-117. Tax Lien - Exemption From Lien - Source: L. 35: p. 1014, § 10. CSA: C. 144,...
§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal - Source: L. 35: p. 1015, § 11. CSA: C. 144,...
§ 39-26-119. License and Tax Additional - The license and tax imposed by this part 1 shall...
§ 39-26-120. False or Fraudulent Return, Statement - Penalty - (3) [ Editor's note: This version of subsection (3) is...
§ 39-26-121. Penalty - Unless otherwise provided in this part 1, any person guilty...
§ 39-26-122. Administration - The administration of this part 1 is vested in and...
§ 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration - Source: L. 2009: Entire section added, (HB 09-1130), ch. 229,...
§ 39-26-123. Receipts - Disposition - Transfers of General Fund Surplus - Sales Tax Holding Fund - Creation - Definitions - (3.5) Repealed. (I) to (III) (Deleted by amendment, L. 2009,...
§ 39-26-124. Applicability to Banks - The provisions of this part 1 shall apply to national...
§ 39-26-125. Limitations - The taxes for any period, together with the interest thereon...
§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund - The general assembly finds that sections 39-26-105 (1), 39-26-106 (2)(a),...
§ 39-26-127. Legislation Modifying the State Sales Tax Base - No Impact on Local Government Sales Tax Bases - No Expansion of Local Authority to Levy Sales Tax - Source: L. 2010: Entire section added, (HB 10-1189), ch. 5,...
§ 39-26-128. Uniform Sales and Use Tax Base - Definition - Source: L. 2013: Entire section added, (HB 13-1288), ch. 340,...
§ 39-26-129. Refund for Property Used in Rural Broadband Service - Legislative Declaration - Definitions - Source: L. 2014: Entire section added, (HB 14-1327), ch. 149,...