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Section 10-45-1 - Definition of terms. - 10-45-1. Definition of terms. Terms used in this chapter mean:...
Section 10-45-1.1 - Gross receipts not to include late charge fees. - 10-45-1.1. Gross receipts not to include late charge fees. For...
Section 10-45-1.2 - Gross receipts not to include refunded sale price of property. - 10-45-1.2. Gross receipts not to include refunded sale price of...
Section 10-45-1.3 - Gross receipts not to include credit or trade-in value of certain personal property. - 10-45-1.3. Gross receipts not to include credit or trade-in value...
Section 10-45-1.4 - Computation of tax to third decimal place. - 10-45-1.4. Computation of tax to third decimal place. In computing...
Section 10-45-1.5 - Lease or rental defined--Exclusions. - 10-45-1.5. Lease or rental defined--Exclusions. For the purposes of the...
Section 10-45-1.6 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception. - 10-45-1.6. Exemption for gross receipts pursuant to contract requiring retailer...
Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax. - 10-45-1.7. Certain nontaxable portions of bundled telecommunications transactions subject to...
Section 10-45-1.8 - Entire gross receipts from sale of bundled transactions subject to tax. - 10-45-1.8. Entire gross receipts from sale of bundled transactions subject...
Section 10-45-1.9 - Bundled transaction defined. - 10-45-1.9. Bundled transaction defined. For the purposes of this chapter,...
Section 10-45-1.10 - Distinct and identifiable products--Exclusions. - 10-45-1.10. Distinct and identifiable products--Exclusions. For the purposes of this...
Section 10-45-1.11 - One nonitemized price--Exclusions. - 10-45-1.11. One nonitemized price--Exclusions. For the purposes of this chapter,...
Section 10-45-1.12 - Bundled transaction--Exclusions. - 10-45-1.12. Bundled transaction--Exclusions. For the purposes of this chapter, the...
Section 10-45-1.13 - De minimis defined. - 10-45-1.13. De minimis defined. For the purposes of §10-45-1.12, the...
Section 10-45-1.14 - Gross receipts defined. - 10-45-1.14. Gross receipts defined. For the purposes of this chapter,...
Section 10-45-1.15 - Conditions under which gross receipts include consideration retailer received from third parties. - 10-45-1.15. Conditions under which gross receipts include consideration retailer received...
Section 10-45-1.16 - Exclusions from definition of gross receipts. - 10-45-1.16. Exclusions from definition of gross receipts. Gross receipts, as...
Section 10-45-1.17 - Telecommunications service defined. - 10-45-1.17. Telecommunications service defined. The term, telecommunications service, as used...
Section 10-45-1.18 - Definition of terms related to telecommunications service and ancillary services. - 10-45-1.18. Definition of terms related to telecommunications service and ancillary...
Section 10-45-1.19 - Gross receipts excludes tax imposed by certain chapters and sections. - 10-45-1.19. Gross receipts excludes tax imposed by certain chapters and...
Section 10-45-2 - Tax on sale of tangible property. - 10-45-2. Tax on sale of tangible property. There is hereby...
Section 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined. - 10-45-2.1. Tax on sales of sectional homes--Sectional homes defined. Sales...
Section 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rate increase. - 10-45-2.2. Materials incorporated in construction work--Restriction on application of rate...
Section 10-45-2.3 - Conditional or installment sales--Actual cash receipts subject to tax. - 10-45-2.3. Conditional or installment sales--Actual cash receipts subject to tax....
Section 10-45-2.6 - Definition of terms used in § 10-45-2.5. - 10-45-2.6. Definition of terms used in §10-45-2.5. Terms used in...
Section 10-45-2.7 - Retailers processing orders electronically. - 10-45-2.7. Retailers processing orders electronically. The processing of orders electronically,...
Section 10-45-2.8 - Retailers that are part of controlled group. - 10-45-2.8. Retailers that are part of controlled group. Any retailer...
Section 10-45-2.9 - Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases. - 10-45-2.9. Retailers having contractual relationship with entity for installation, maintenance,...
Section 10-45-3.4 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. - 10-45-3.4. Exemption of parts, repair services, and maintenance items and...
Section 10-45-3.5 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment. - 10-45-3.5. Exemption for gross receipts from sale, resale, or lease...
Section 10-45-4 - Tax on receipts from business services. - 10-45-4. Tax on receipts from business services. There is hereby...
Section 10-45-4.1 - Services subject to taxation. - 10-45-4.1. Services subject to taxation. "Service" means all activities engaged...
Section 10-45-4.2 - Certain purchases considered for resale purposes. - 10-45-4.2. Certain purchases considered for resale purposes. Services purchased by...
Section 10-45-5 - Tax on receipts from specific enumerated businesses and services. - 10-45-5. Tax on receipts from specific enumerated businesses and services....
Section 10-45-5.1 - Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection. - 10-45-5.1. Coin operated washers and dryers--License in lieu of tax--Failure...
Section 10-45-5.2 - Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax. - 10-45-5.2. Services enumerated in standard industrial classification manual subject to...
Section 10-45-5.3 - Tax on oil and gas field services. - 10-45-5.3. Tax on oil and gas field services. There is...
Section 10-45-5.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale. - 10-45-5.5. Chemicals purchased for use by lawn and garden services...
Section 10-45-5.6 - Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged. - 10-45-5.6. Exemptions for charitable organization devoted exclusively to relief of...
Section 10-45-6 - Tax on utility services. - 10-45-6. Tax on utility services. There is hereby imposed a...
Section 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions. - 10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions. Except...
Section 10-45-6.2 - Tax on certain mobile telecommunications services. - 10-45-6.2. Tax on certain mobile telecommunications services. There is hereby...
Section 10-45-6.3 - Call center defined--Exclusions. - 10-45-6.3. Call center defined--Exclusions. As used in §10-45-6.1, the term,...
Section 10-45-7 - Tax on room or parking site rentals to transient guests. - 10-45-7. Tax on room or parking site rentals to transient...
Section 10-45-7.1 - Exemption for lodging house or hotel membership fees. - 10-45-7.1. Exemption for lodging house or hotel membership fees. There...
Section 10-45-8 - Tax on admissions to amusements and athletic contests or events. - 10-45-8. Tax on admissions to amusements and athletic contests or...
Section 10-45-9 - Constitutional and statutory exemptions from taxation. - 10-45-9. Constitutional and statutory exemptions from taxation. There are hereby...
Section 10-45-9.1 - Exemption of property sold for lease. - 10-45-9.1. Exemption of property sold for lease. Gross receipts from...
Section 10-45-10 - Exemption of sales to United States, states, municipalities, charities, and Indian tribes. - 10-45-10. Exemption of sales to United States, states, municipalities, charities,...
Section 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. - 10-45-10.3. Exemption of freeport merchandise and stocks of merchandise brought...
Section 10-45-10.4 - Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs. - 10-45-10.4. Exemption of handling fees paid by religious organizations to...
Section 10-45-11 - Exemption of fuel sales otherwise taxed. - 10-45-11. Exemption of fuel sales otherwise taxed. There are specifically...
Section 10-45-11.1 - Exemption of goods and services furnished to meet warranty obligation without charge. - 10-45-11.1. Exemption of goods and services furnished to meet warranty...
Section 10-45-11.2 - Exemption of sales of motor vehicles exempt from excise tax. - 10-45-11.2. Exemption of sales of motor vehicles exempt from excise...
Section 10-45-12.1 - Services specifically exempt from tax. - 10-45-12.1. Services specifically exempt from tax. The following services enumerated...
Section 10-45-12.2 - Exemption of engineering, architectural, and surveying services. - 10-45-12.2. Exemption of engineering, architectural, and surveying services. There are...
Section 10-45-12.4 - Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax. - 10-45-12.4. Certain services provided to rural water system by wholly...
Section 10-45-12.5 - Exemption of certain sales commissions. - 10-45-12.5. Exemption of certain sales commissions. Unless otherwise specifically subject...
Section 10-45-12.6 - Exemption for credit services by credit bureaus to certain financial institutions. - 10-45-12.6. Exemption for credit services by credit bureaus to certain...
Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event--Exception. - 10-45-12.7. Exemption for gross receipts of person officiating amateur sporting...
Section 10-45-13 - Exemption of receipts used for civic and nonprofit associations and purposes. - 10-45-13. Exemption of receipts used for civic and nonprofit associations...
Section 10-45-13.1 - Exemption of membership organizations. - 10-45-13.1. Exemption of membership organizations. Membership organizations, major group 86,...
Section 10-45-13.2 - Exemption of fair market value of personal property or service given without charge to exempt organization. - 10-45-13.2. Exemption of fair market value of personal property or...
Section 10-45-13.3 - Exemption of lottery tickets. - 10-45-13.3. Exemption of lottery tickets. There are specifically exempted from...
Section 10-45-13.4 - Exemption of gross receipts from library copying charges. - 10-45-13.4. Exemption of gross receipts from library copying charges. There...
Section 10-45-13.5 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. - 10-45-13.5. Exemption of receipts received by the state and political...
Section 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. Exemption of sales to educational institutions and hospitals--Purchases for...
Section 10-45-14.2 - Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined. - 10-45-14.2. Ink and newsprint exempt when used to produce shoppers'...
Section 10-45-14.4 - Packaging and container materials as tax exempt raw material. - 10-45-14.4. Packaging and container materials as tax exempt raw material....
Section 10-45-14.5 - Packaging and container materials sold to retailers exempt. - 10-45-14.5. Packaging and container materials sold to retailers exempt. There...
Section 10-45-14.6 - Exemption of hospital meals paid for by public entity. - 10-45-14.6. Exemption of hospital meals paid for by public entity....
Section 10-45-14.7 - Exemption of authorized purchases made with food stamps. - 10-45-14.7.Exemption of authorized purchases made with food stamps. There are...
Section 10-45-14.8 - Exemption of authorized purchases of food. - 10-45-14.8.Exemption of authorized purchases of food. There are hereby specifically...
Section 10-45-14.9 - Exemption of certain insulin sales. - 10-45-14.9. Exemption of certain insulin sales. There are specifically exempted...
Section 10-45-14.10 - Exemption of certain drugs. - 10-45-14.10. Exemption of certain drugs. There are specifically exempted from...
Section 10-45-14.11 - Exemption of certain durable medical equipment and prosthetic devices. - 10-45-14.11. Exemption of certain durable medical equipment and prosthetic devices....
Section 10-45-14.12 - Exemption of certain medical devices. - 10-45-14.12. Exemption of certain medical devices. There are specifically exempted...
Section 10-45-15 - Exemption of seed used for agricultural purposes. - 10-45-15. Exemption of seed used for agricultural purposes. There are...
Section 10-45-16 - Exemption of commercial fertilizer used for agricultural purposes. - 10-45-16. Exemption of commercial fertilizer used for agricultural purposes. There...
Section 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. - 10-45-16.1. Exemption of pesticides and related products or substances used...
Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides. - 10-45-16.2. Exemption of gross receipts from rental of devices used...
Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned by conservation district. - 10-45-16.3. Exemption of gross receipts from rental of agricultural devices...
Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale. - 10-45-18. Exemption of sales of livestock, poultry, ostriches, emus, or...
Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations. - 10-45-18.1. Exemption of gross receipts from sale of live gamebirds...
Section 10-45-18.2 - Exemption of gross receipts from sales of certain animals. - 10-45-18.2. Exemption of gross receipts from sales of certain animals....
Section 10-45-18.3 - Exemption of gross receipts from sale of feed and bedding for certain animals. - 10-45-18.3. Exemption of gross receipts from sale of feed and...
Section 10-45-18.4 - Exemption for sale of certain live nondomestic animals. - 10-45-18.4. Exemption for sale of certain live nondomestic animals. There...
Section 10-45-18.5 - Exemption for sale of feed for certain nondomestic animals. - 10-45-18.5. Exemption for sale of feed for certain nondomestic animals....
Section 10-45-18.6 - Exemption for sale of swine or cattle semen. - 10-45-18.6. Exemption for sale of swine or cattle semen. There...
Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes. - 10-45-19. Exemption of fuel used for agricultural or railroad purposes....
Section 10-45-19.1 - Power charges for irrigation pumps exempt. - 10-45-19.1. Power charges for irrigation pumps exempt. There are hereby...
Section 10-45-19.3 - Exemption of bulk water for domestic use. - 10-45-19.3. Exemption of bulk water for domestic use. There are...
Section 10-45-20 - Exemptions applied to taxable services. - 10-45-20. Exemptions applied to taxable services. The exemptions from sales...
Section 10-45-20.1 - Exemption of payments between members of controlled group--Exception. - 10-45-20.1. Exemption of payments between members of controlled group--Exception. Payments...
Section 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement for third-party services to group. - 10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for...
Section 10-45-20.3 - Controlled group defined. - 10-45-20.3.Controlled group defined. For the purposes of this chapter, a...
Section 10-45-20.5 - Exemption of gross receipts from sale of services rendered--Exception. - 10-45-20.5. Exemption of gross receipts from sale of services rendered--Exception....
Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts. - 10-45-20.6. Exemption of gross receipts from sale of certain replacement...
Section 10-45-21 - Tax additional to other occupation and privilege taxes. - 10-45-21. Tax additional to other occupation and privilege taxes. The...
Section 10-45-22 - Addition of tax to price of product or service. - 10-45-22. Addition of tax to price of product or service....
Section 10-45-23 - Schedule for collection of tax from consumer. - 10-45-23. Schedule for collection of tax from consumer. The schedules...
Section 10-45-24 - Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions. - 10-45-24. Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions....
Section 10-45-25 - Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked. - 10-45-25. Issuance of retailer permit--Limited to person and place designated--Display...
Section 10-45-26 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. - 10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment...
Section 10-45-27.2 - Collection allowance credit for collecting sales tax. - 10-45-27.2. Collection allowance credit for collecting sales tax. Any person...
Section 10-45-27.3 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. - 10-45-27.3. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty...
Section 10-45-29 - Deduction allowed for sales refunds. - 10-45-29. Deduction allowed for sales refunds. Refunds made by a...
Section 10-45-29.1 - Deduction allowed attorneys and accountants for amounts spent on behalf of clients. - 10-45-29.1. Deduction allowed attorneys and accountants for amounts spent on...
Section 10-45-30 - Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund. - 10-45-30. Bad debts--Deduction from amount upon which tax is calculated--Return...
Section 10-45-30.1 - Cash basis reporting and payment. - 10-45-30.1. Cash basis reporting and payment. Notwithstanding other provisions of...
Section 10-45-30.2 - Accrual basis reporting and payment. - 10-45-30.2. Accrual basis reporting and payment. If the secretary of...
Section 10-45-31 - Receipts not issued for taxes remitted. - 10-45-31. Receipts not issued for taxes remitted. The secretary of...
Section 10-45-35 - Appeals from decisions of secretary. - 10-45-35. Appeals from decisions of secretary. Appeals from decisions of...
Section 10-45-37 - Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax. - 10-45-37. Jeopardy assessment of sales tax--Lien and distress warrant--Bond to...
Section 10-45-42 - Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant. - 10-45-42. Endorsement and return of uncollectible warrant--Liability of officer for...
Section 10-45-47.1 - Promulgation of rules. - 10-45-47.1. Promulgation of rules. The secretary of revenue may promulgate...
Section 10-45-48.1 - Violation of chapter as criminal offense--Classification. - 10-45-48.1. Violation of chapter as criminal offense--Classification. Any person who:...
Section 10-45-52 - Tax proceeds credited to general fund. - 10-45-52. Tax proceeds credited to general fund. All taxes and...
Section 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. - 10-45-55. Personal liability of officers, managers, or partners of entity...
Section 10-45-58 - Materials used by floor laying as purchases for resale. - 10-45-58. Materials used by floor laying as purchases for resale....
Section 10-45-61 - Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. - 10-45-61. Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and...
Section 10-45-61.1 - Exemption certificate--Timing--Alternative information. - 10-45-61.1. Exemption certificate--Timing--Alternative Information. Notwithstanding the provisions of §§10-45-61, 10-59-3,...
Section 10-45-62 - Exemption of large boats subject to excise tax. - 10-45-62. Exemption of large boats subject to excise tax. Any...
Section 10-45-64 - Exemption of gaming proceeds. - 10-45-64. Exemption of gaming proceeds. There are specifically exempted from...
Section 10-45-67 - Exemption of natural gas transportation services by pipeline. - 10-45-67. Exemption of natural gas transportation services by pipeline. The...
Section 10-45-68 - Exemption for the sale of credit card processing services. - 10-45-68. Exemption for the sale of credit card processing services....
Section 10-45-71 - Passenger transportation gross receipts tax imposed--Transportation to be within state. - 10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within...
Section 10-45-72 - Inapplicability of tax. - 10-45-72. Inapplicability of tax. The tax imposed by §10-45-71 does...
Section 10-45-82 - Gross receipts from charge of interest exempted. - 10-45-82. Gross receipts from charge of interest exempted. There are...
Section 10-45-83 - Pawnbrokers not eligible for exemption. - 10-45-83. Pawnbrokers not eligible for exemption. The provisions of §§10-45-82...
Section 10-45-84 - Fee or commission not subject to tax. - 10-45-84. Fee or commission not subject to tax. Any fee...
Section 10-45-85 - Temporary vendor to maintain inventory records--Violation as misdemeanor. - 10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor. A...
Section 10-45-86 - Temporary vendor to maintain sales receipts--Violation as misdemeanor. - 10-45-86. Temporary vendor to maintain sales receipts--Violation as misdemeanor. A...
Section 10-45-87 - Temporary vendor to furnish list of suppliers--Violation as misdemeanor. - 10-45-87. Temporary vendor to furnish list of suppliers--Violation as misdemeanor....
Section 10-45-88 - Review and audit of temporary vendors. - 10-45-88. Review and audit of temporary vendors. A temporary vendor...
Section 10-45-89 - Failure to maintain records--Revocation of temporary license. - 10-45-89. Failure to maintain records--Revocation of temporary license. The secretary...
Section 10-45-90 - Exemption for gross receipts from certain rodeo services. - 10-45-90. Exemption for gross receipts from certain rodeo services. There...
Section 10-45-91 - Admissions to rodeos and related activities taxable. - 10-45-91. Admissions to rodeos and related activities taxable. Notwithstanding the...
Section 10-45-92 - Allowable deductions for auctioneers. - 10-45-92. Allowable deductions for auctioneers. In determining the amount of...
Section 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrial equipment. - 10-45-93. Exemption for gross receipts from international sale of agricultural...
Section 10-45-94 - Exemption for gross receipts from direct mail service. - 10-45-94. Exemption for gross receipts from direct mail service. There...
Section 10-45-94.1 - Direct mail defined. - 10-45-94.1. Direct mail defined. For the purposes of this chapter,...
Section 10-45-95 - Materials purchased by locksmiths are purchases for resale. - 10-45-95. Materials purchased by locksmiths are purchases for resale. Locks,...
Section 10-45-96 - Tax on gross receipts of professional employer organization--Deduction available. - 10-45-96. Tax on gross receipts of professional employer organization--Deduction available....
Section 10-45-97 - Professional employer organization defined. - 10-45-97. Professional employer organization defined. For the purposes of §10-45-96,...
Section 10-45-98 - Temporary help services not subject to §10-45-96. - 10-45-98. Temporary help services not subject to §10-45-96. The provisions...
Section 10-45-99 - Definitions. - 10-45-99. Definitions. Terms used in §§10-45-99 to 10-45-107, inclusive, mean:...
Section 10-45-100 - Extension for remitting sales and use tax on manufacturing equipment. - 10-45-100. Extension for remitting sales and use tax on manufacturing...
Section 10-45-101 - Requirements for extension. - 10-45-101. Requirements for extension. The extension pertains only to equipment...
Section 10-45-102 - Extension applies to full costs and installation fees. - 10-45-102. Extension applies to full costs and installation fees. The...
Section 10-45-103 - Application for extension permit--Permit nontransferable. - 10-45-103. Application for extension permit--Permit nontransferable. Any business desiring an...
Section 10-45-104 - Secretary to prescribe form and documentation requirements. - 10-45-104. Secretary to prescribe form and documentation requirements. Any extension...
Section 10-45-105 - Fraudulent claim--Tax due constitutes lien in favor of state. - 10-45-105. Fraudulent claim--Tax due constitutes lien in favor of state....
Section 10-45-106 - Right to hearing on denial of extension request. - 10-45-106. Right to hearing on denial of extension request. Any...
Section 10-45-107 - Promulgation of rules regarding filing extensions. - 10-45-107. Promulgation of rules regarding filing extensions. The secretary may...
Section 10-45-108 - Sourcing of sales and services. - 10-45-108. Sourcing of sales and services. For purposes of the...
Section 10-45-109 - Registration and tax collection does not create nexus for other taxes. - 10-45-109. Registration and tax collection does not create nexus for...
Section 10-45-110 - Exemption for sale of coins, currency, or bullion. - 10-45-110. Exemption for sale of coins, currency, or bullion. There...
Section 10-45-111 - Relief from liability for failing to collect tax at new rate--Conditions. - 10-45-111. Relief from liability for failing to collect tax at...
Section 10-45-112 - Exemption for nonprofit corporations created for fire protection. - 10-45-112. Exemption for nonprofit corporations created for fire protection. There...
Section 10-45-113 - Exemption for small sales by minors. - 10-45-113. Exemption for small sales by minors. This chapter does...
Section 10-45-114 - Exemption--Coaches. - 10-45-114. Exemption--Coaches. This chapter does not apply to any person...