Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Part 1. Imposition of Tax
15-68-101. Definitions - 15-68-101. Definitions. For purposes of this chapter, unless the context...
15-68-102. Imposition and rate of sales tax and use tax -- exceptions - 15-68-102. Imposition and rate of sales tax and use tax...
15-68-103. Presumption of taxability -- value -- rules - 15-68-103. Presumption of taxability -- value -- rules. (1) In...
15-68-104. and 15-68-105 reserved - 15-68-104 and 15-68-105 reserved.
15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules - 15-68-106. Separate statement of tax -- no advertising to absorb...
15-68-107. Liability of user for payment of use tax - 15-68-107. Liability of user for payment of use tax. (1)...
15-68-108. and 15-68-109 reserved - 15-68-108 and 15-68-109 reserved.
15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability - 15-68-110. Collection of sales tax and use tax -- listing...
15-68-111. Short-term rental marketplace registration -- collection of tax - 15-68-111. Short-term rental marketplace registration -- collection of tax. (1)...
Part 2. Nontaxable Transactions and Exemptions
15-68-201. Nontaxable transaction certificate -- requirements - 15-68-201. Nontaxable transaction certificate -- requirements. (1) A nontaxable transaction...
15-68-202. Nontaxable transaction certificate -- form - 15-68-202. Nontaxable transaction certificate -- form. (1) The department shall...
15-68-203. through 15-68-205 reserved - 15-68-203 through 15-68-205 reserved.
15-68-206. Exemption -- government agencies - 15-68-206. Exemption -- government agencies. All sales by or uses...
15-68-207. Exemption -- isolated or occasional sale or lease of property - 15-68-207. Exemption -- isolated or occasional sale or lease of...
15-68-208. Nontaxability -- sale of property for resale - 15-68-208. Nontaxability -- sale of property for resale. The sale...
15-68-209. Nontaxability -- sale of service for resale - 15-68-209. Nontaxability -- sale of service for resale. The sale...
15-68-210. Nontaxability -- lease for subsequent lease - 15-68-210. Nontaxability -- lease for subsequent lease. The lease of...
15-68-211. Nontaxability -- use of property for leasing - 15-68-211. Nontaxability -- use of property for leasing. The value...
15-68-212. Nontaxability -- nonprofits - 15-68-212. Nontaxability -- nonprofits. The sale of property or of...
Part 4. Permits and Certificates
15-68-401. Seller's permit - 15-68-401. Seller's permit. (1) A person that wishes to engage...
15-68-402. Permit application -- requirements -- place of business -- form - 15-68-402. Permit application -- requirements -- place of business --...
15-68-403. and 15-68-404 reserved - 15-68-403 and 15-68-404 reserved.
15-68-405. Revocation or suspension of permit -- appeal - 15-68-405. Revocation or suspension of permit -- appeal. (1) Subject...
15-68-406. through 15-68-409 reserved - 15-68-406 through 15-68-409 reserved.
15-68-410. Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty - 15-68-410. Improper use of subject of purchase obtained with nontaxable...
15-68-411. Commingling nontaxable certificate goods - 15-68-411. Commingling nontaxable certificate goods. If a purchaser uses a...
Part 5. Returns and Payment
15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty - 15-68-501. Liability for payment of tax -- security for retailer...
15-68-502. Returns -- payment -- authority of department - 15-68-502. Returns -- payment -- authority of department. (1) (a)...
15-68-503. and 15-68-504 reserved - 15-68-503 and 15-68-504 reserved.
15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected - 15-68-505. Credit for taxes paid on worthless accounts -- taxes...
15-68-506. Credit -- out-of-state taxes - 15-68-506. Credit -- out-of-state taxes. If a sales, use, or...
15-68-507. through 15-68-509 reserved - 15-68-507 through 15-68-509 reserved.
15-68-510. Vendor allowance - 15-68-510. Vendor allowance. (1) A person filing a timely return...
15-68-511. reserved - 15-68-511 reserved.
15-68-512. Security -- limitations -- sale of security deposit at auction -- bond - 15-68-512. Security -- limitations -- sale of security deposit at...
15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands - 15-68-513. Examination of return -- adjustments -- penalty and interest...
15-68-514. Penalties and interest for violation - 15-68-514. Penalties and interest for violation. If a person fails...
15-68-515. reserved - 15-68-515 reserved.
15-68-516. Authority to collect delinquent taxes - 15-68-516. Authority to collect delinquent taxes. (1) (a) The department...
15-68-517. Interest on deficiency - 15-68-517. Interest on deficiency. Interest accrues on unpaid or delinquent...
15-68-518. and 15-68-519 reserved - 15-68-518 and 15-68-519 reserved.
15-68-520. Limitations - 15-68-520. Limitations. (1) Except in the case of a person...
15-68-521. through 15-68-524 reserved - 15-68-521 through 15-68-524 reserved.
15-68-525. Refunds -- interest -- limitations - 15-68-525. Refunds -- interest -- limitations. (1) A claim for...
Part 8. General Administration
15-68-801. Administration -- rules - 15-68-801. Administration -- rules. The department shall: (1) administer and...
15-68-802. through 15-68-804 reserved - 15-68-802 through 15-68-804 reserved.
15-68-805. Revocation of corporate license -- appeal - 15-68-805. Revocation of corporate license -- appeal. (1) If a...
15-68-806. and 15-68-807 reserved - 15-68-806 and 15-68-807 reserved.
15-68-808. Taxpayer quitting business -- liability of successor - 15-68-808. Taxpayer quitting business -- liability of successor. (1) (a)...
15-68-809. and 15-68-810 reserved - 15-68-809 and 15-68-810 reserved.
15-68-811. Tax as debt - 15-68-811. Tax as debt. (1) The tax imposed by this...
15-68-812. through 15-68-814 reserved - 15-68-812 through 15-68-814 reserved.
15-68-815. Information -- confidentiality -- agreements with another state - 15-68-815. Information -- confidentiality -- agreements with another state. (1)...
15-68-816. through 15-68-819 reserved - 15-68-816 through 15-68-819 reserved.
15-68-820. Sales tax and use tax proceeds - 15-68-820. Sales tax and use tax proceeds. (1) Except as...