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Section 10-46-1 - Definition of terms. - 10-46-1. Definition of terms. Terms, as used in this chapter...
Section 10-46-1.1 - Lease or rental defined--Exclusions. - 10-46-1.1. Lease or rental defined--Exclusions. For the purpose of the...
Section 10-46-1.2 - Telecommunications service defined. - 10-46-1.2. Telecommunications service defined. The term, telecommunications service, as used...
Section 10-46-1.3 - Definition of terms related to telecommunications service and ancillary services. - 10-46-1.3. Definition of terms related to telecommunications service and ancillary...
Section 10-46-2 - Tax on tangible personal property purchased for use in state--Rate based on purchase price. - 10-46-2. Tax on tangible personal property purchased for use in...
Section 10-46-2.1 - Tax imposed on use of services--Exemptions--Related corporation defined. - 10-46-2.1. Tax imposed on use of services--Exemptions--Related corporation defined. For...
Section 10-46-2.3 - Exemption of use of property leased. - 10-46-2.3. Exemption of use of property leased. The use, storage,...
Section 10-46-2.4 - Certain purchases considered for resale purposes. - 10-46-2.4. Certain purchases considered for resale purposes. Services purchased by...
Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale. - 10-46-2.5. Chemicals purchased for use by lawn and garden services...
Section 10-46-2.6 - Materials purchased for floor laying service considered purchase for resale. - 10-46-2.6. Materials purchased for floor laying service considered purchase for...
Section 10-46-2.7 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception. - 10-46-2.7. Exemption for gross receipts pursuant to contract requiring retailer...
Section 10-46-4 - Tax imposed on person using property. - 10-46-4. Tax imposed on person using property. In addition, said...
Section 10-46-5 - Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded. - 10-46-5. Contractors and subcontractors taxed on property used in performance...
Section 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined. - 10-46-5.1. Sectional homes not vehicles--Contractors taxed on materials used in...
Section 10-46-5.2 - Materials incorporated in construction work--Restriction on application of rate increase. - 10-46-5.2. Materials incorporated in construction work--Restriction on application of rate...
Section 10-46-5.3 - Value of molds and dies. - 10-46-5.3. Value of molds and dies. The value of molds...
Section 10-46-5.4 - Exemption of materials becoming part of out-of-state signage or advertising. - 10-46-5.4. Exemption of materials becoming part of out-of-state signage or...
Section 10-46-6 - Exemption of property and services subject to sales tax. - 10-46-6. Exemption of property and services subject to sales tax....
Section 10-46-6.1 - Credit for sales or use tax paid to another state--Reciprocity required. - 10-46-6.1. Credit for sales or use tax paid to another...
Section 10-46-6.2 - Exemption for credit services by credit bureaus to certain financial institutions. - 10-46-6.2. Exemption for credit services by credit bureaus to certain...
Section 10-46-7 - Constitutional exemptions from tax--Property of public agencies. - 10-46-7. Constitutional exemptions from tax--Property of public agencies. Tangible personal...
Section 10-46-8 - Exemption of property brought in for personal use of nonresident. - 10-46-8. Exemption of property brought in for personal use of...
Section 10-46-9 - Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail. - 10-46-9. Exemption of raw material, parts and newsprint for manufacture...
Section 10-46-9.1 - Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined. - 10-46-9.1. Ink and newsprint used to produce shoppers' guides exempt--Shoppers'...
Section 10-46-9.2 - Brokers' and agents' services exempt from tax. - 10-46-9.2. Brokers' and agents' services exempt from tax. The tax...
Section 10-46-9.3 - Packaging and container materials as tax exempt raw material. - 10-46-9.3. Packaging and container materials as tax exempt raw material....
Section 10-46-9.4 - Packaging and container materials sold to retailers exempt. - 10-46-9.4. Packaging and container materials sold to retailers exempt. There...
Section 10-46-9.5 - Exemption of certain sales commissions. - 10-46-9.5. Exemption of certain sales commissions. Unless otherwise specifically subject...
Section 10-46-9.6 - Exemption of gross receipts from sale of certain replacement parts. - 10-46-9.6. Exemption of gross receipts from sale of certain replacement...
Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax. - 10-46-13.1. Exemption of motor vehicles exempt from excise tax. The...
Section 10-46-14 - Exemption of commodities otherwise taxed. - 10-46-14. Exemption of commodities otherwise taxed. The use in this...
Section 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. Exemption of property of educational institutions and hospitals--Use of...
Section 10-46-15.1 - Exemption of insulin for human use. - 10-46-15.1. Exemption of insulin for human use. The use in...
Section 10-46-15.2 - Exemption of authorized purchases made with food stamps. - 10-46-15.2.Exemption of authorized purchases made with food stamps. There are...
Section 10-46-15.3 - Exemption of authorized purchases of food. - 10-46-15.3.Exemption of authorized purchases of food. There are hereby specifically...
Section 10-46-15.4 - Exemption of fair market value of property or service given without charge to exempt organization. - 10-46-15.4. Exemption of fair market value of property or service...
Section 10-46-15.5 - Exemption of prescribed drugs used by humans. - 10-46-15.5. Exemption of prescribed drugs used by humans. The use...
Section 10-46-15.6 - Exemption of prescribed medical equipment or prosthetic devices used by humans. - 10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used...
Section 10-46-15.7 - Exemption of prescribed medical devices used by humans. - 10-46-15.7. Exemption of prescribed medical devices used by humans. There...
Section 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product. - 10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used...
Section 10-46-16.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations. - 10-46-16.1. Exemption of gross receipts from sale of live gamebirds...
Section 10-46-16.2 - Exemption of gross receipts from sales of certain animals. - 10-46-16.2. Exemption of gross receipts from sales of certain animals....
Section 10-46-16.3 - Exemption of gross receipts from sale of feed and bedding for certain animals. - 10-46-16.3. Exemption of gross receipts from sale of feed and...
Section 10-46-16.4 - Exemption for sale of certain live nondomestic animals. - 10-46-16.4. Exemption for sale of certain live nondomestic animals. There...
Section 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals. - 10-46-16.5. Exemption for sale of feed for certain live nondomestic...
Section 10-46-16.6 - Exemption for sale of swine or cattle semen. - 10-46-16.6. Exemption for sale of swine or cattle semen. There...
Section 10-46-17 - Exemption of motor fuel used for agricultural purposes. - 10-46-17. Exemption of motor fuel used for agricultural purposes. Motor...
Section 10-46-17.2 - Power for irrigation pumps exempt from tax. - 10-46-17.2. Power for irrigation pumps exempt from tax. There are...
Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45. - 10-46-17.3. Exemption of services enumerated in chapter 10-45. The use...
Section 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. - 10-46-17.4. Exemption of freeport merchandise and stocks of merchandise brought...
Section 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. - 10-46-17.5. Exemption of pesticides and related products or substances used...
Section 10-46-17.6 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. - 10-46-17.6. Exemption of parts, repair services, and maintenance items and...
Section 10-46-17.7 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment. - 10-46-17.7. Exemption for gross receipts from sale, resale, or lease...
Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides. - 10-46-17.8. Exemption of rental of devices used to apply agricultural...
Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state. - 10-46-18. Delivery in state as prima facie evidence of sale...
Section 10-46-18.1 - Use of service in state prima facie evidence of taxability. - 10-46-18.1. Use of service in state prima facie evidence of...
Section 10-46-18.2 - Money paid as evidence of value of service--Reasonable value governs. - 10-46-18.2. Money paid as evidence of value of service--Reasonable value...
Section 10-46-18.3 - List of sales property or services to residents--Cost. - 10-46-18.3. List of sales property or services to residents--Cost. Any...
Section 10-46-19 - Manner of collection of tax. - 10-46-19. Manner of collection of tax. The tax herein imposed...
Section 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. - 10-46-20. Collection of tax by retailer maintaining place of business...
Section 10-46-21 - Semiannual report of sales by retailer maintaining place of business in state--Contents. - 10-46-21. Semiannual report of sales by retailer maintaining place of...
Section 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. - 10-46-22. Permit for collection of tax by retailer not maintaining...
Section 10-46-23 - Collection and remittance of tax by retailer. - 10-46-23. Collection and remittance of tax by retailer. The tax...
Section 10-46-24 - Surety bond filed by retailer. - 10-46-24. Surety bond filed by retailer. The secretary of revenue...
Section 10-46-25 - Securities deposited by retailer in lieu of bond. - 10-46-25. Securities deposited by retailer in lieu of bond. In...
Section 10-46-26 - Tax collected as debt of retailer. - 10-46-26. Tax collected as debt of retailer. The tax required...
Section 10-46-27.1 - Time for filing of return and payment of tax--Extension. - 10-46-27.1. Time for filing of return and payment of tax--Extension....
Section 10-46-28 - Contents of return--Remittance. - 10-46-28. Contents of return--Remittance. At the time specified in §10-46-27.1,...
Section 10-46-30 - Execution of retailers' returns. - 10-46-30. Execution of retailers' returns. Returns shall be signed by...
Section 10-46-31 - Amounts of tax paid on conditional sales or installment contract receipts. - 10-46-31. Amounts of tax paid on conditional sales or installment...
Section 10-46-32 - Collection of tax by deduction from motor fuel tax refunds. - 10-46-32. Collection of tax by deduction from motor fuel tax...
Section 10-46-33 - Direct payment of tax by user. - 10-46-33. Direct payment of tax by user. The tax upon...
Section 10-46-34 - Liability of user for tax--Returns and payments. - 10-46-34. Liability of user for tax--Returns and payments. Any person...
Section 10-46-34.1 - Credit for sales or use tax paid to another state--Reciprocal grant of credit required. - 10-46-34.1. Credit for sales or use tax paid to another...
Section 10-46-35.1 - Promulgation of rules. - 10-46-35.1. Promulgation of rules. The secretary of revenue may promulgate...
Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor. - 10-46-37. False or fraudulent return in attempt to evade tax...
Section 10-46-38 - Failure to file return as misdemeanor. - 10-46-38. Failure to file return as misdemeanor. Any retailer or...
Section 10-46-39 - Administration and enforcement--Sales tax procedural and collection provisions applicable. - 10-46-39. Administration and enforcement--Sales tax procedural and collection provisions applicable....
Section 10-46-40 - Rules for administration--Uniformity of application. - 10-46-40. Rules for administration--Uniformity of application. The secretary of revenue...
Section 10-46-41 - Determination of tax by secretary in absence of correct return. - 10-46-41. Determination of tax by secretary in absence of correct...
Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax. - 10-46-42. Secretary's certificate as prima facie evidence of failure to...
Section 10-46-43 - Records maintained by retailers and users--Examination and investigations by secretary--Access to records. - 10-46-43. Records maintained by retailers and users--Examination and investigations by...
Section 10-46-44 - Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business. - 10-46-44. Revocation of retailer's sales tax permit on failure to...
Section 10-46-45 - Notice and hearing on revocation of permit or authority to do business. - 10-46-45. Notice and hearing on revocation of permit or authority...
Section 10-46-46 - Restoration of revoked sales tax permit. - 10-46-46. Restoration of revoked sales tax permit. The secretary of...
Section 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. - 10-46-47.1. Personal liability of officers, managers, or partners of entity...
Section 10-46-48 - Revenue credited to general fund. - 10-46-48. Revenue credited to general fund. All revenue arising under...
Section 10-46-50 - Floor laying service subject to tax. - 10-46-50. Floor laying service subject to tax. The following service...
Section 10-46-51 - Exemption of large boats subject to excise tax. - 10-46-51. Exemption of large boats subject to excise tax. Any...
Section 10-46-52 - Exemption of gaming proceeds. - 10-46-52. Exemption of gaming proceeds. There are specifically exempted from...
Section 10-46-55 - Exemption of natural gas transportation services by pipeline. - 10-46-55. Exemption of natural gas transportation services by pipeline. The...
Section 10-46-56 - Exemption for the use of credit card processing services. - 10-46-56. Exemption for the use of credit card processing services....
Section 10-46-58 - Passenger transportation tax imposed--Transportation to be within state. - 10-46-58. Passenger transportation tax imposed--Transportation to be within state. There...
Section 10-46-59 - Inapplicability of tax. - 10-46-59. Inapplicability of tax. The tax imposed by §10-46-58 does...
Section 10-46-62 - Gross receipts from charge of interest exempted. - 10-46-62. Gross receipts from charge of interest exempted. There are...
Section 10-46-63 - Exemption for use of certain rodeo services. - 10-46-63. Exemption for use of certain rodeo services. There are...
Section 10-46-64 - Exemption of repair shops, locksmiths, locksmith shops, and lock parts. - 10-46-64. Exemption of repair shops, locksmiths, locksmith shops, and lock...
Section 10-46-65 - Exemptions. - 10-46-65. Exemptions. There are hereby exempted from the provisions of...
Section 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. - 10-46-67. Department authorized to issue direct payment permits to certain...
Section 10-46-68 - Exemption for lodging house or hotel membership fees. - 10-46-68. Exemption for lodging house or hotel membership fees. There...
Section 10-46-69 - Tax on use of certain mobile telecommunications services. - 10-46-69. Tax on use of certain mobile telecommunications services. There...
Section 10-46-69.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions. - 10-46-69.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions. Except...
Section 10-46-69.2 - Tax on ancillary services. - 10-46-69.2. Tax on ancillary services. There is hereby imposed a...
Section 10-46-70 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. - 10-46-70. Exemption of receipts received by the state and political...
Section 10-46-71 - Exemption for sale of coins, currency, or bullion. - 10-46-71. Exemption for sale of coins, currency, or bullion. There...
Section 10-46-72 - Relief from liability for failing to report tax at new rate--Conditions. - 10-46-72. Relief from liability for failing to report tax at...
Section 10-46-73 - Exemption for nonprofit corporations created for fire protection. - 10-46-73. Exemption for nonprofit corporations created for fire protection. There...
Section 10-46-74 - Exemption--Coaches. - 10-46-74. Exemption--Coaches. This chapter does not apply to any person...