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Division 3 - Tangible Personal Property Rentals.
Division 3 - Tangible Personal Property Rentals.
Section 45-8-241.60 - Definitions.
Section 45-8-241.61 - Levy of tax; allocation of revenues; non-appliacbility to contracts entered into before May 19, 1992.
Section 45-8-241.62 - Exemptions.
Section 45-8-241.63 - Monthly installments of taxes; statements of gross proceeds; fines for false statements.
Section 45-8-241.64 - Reports of cash or credit leases or rentals.
Section 45-8-241.65 - Books and records; violations and penalties.
Section 45-8-241.66 - Delinquent taxes; penalty and interest.
Section 45-8-241.67 - Implementation and enforcement.