Part 2 - Imposition, Rate, Collection, and Assessment

Part 2 - Imposition, Rate, Collection, and Assessment

§ 48-8-30. Imposition of tax; rates; collection
§ 48-8-31. Tax computation to be carried to third decimal place; rounding
§ 48-8-32. Tax collectable from dealers; rate for retail sales price and purchase price
§ 48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
§ 48-8-34. Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax
§ 48-8-35. Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect
§ 48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer
§ 48-8-37. Violation of Code Section 48-8-36; penalty
§ 48-8-38. Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents; proof of claimed exemption
§ 48-8-39. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter
§ 48-8-40. Effect of sales from commingled goods when certificate given for portion of goods
§ 48-8-41. Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment
§ 48-8-42. Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception
§ 48-8-43. Disposition of taxes collected in excess of 4 percent
§ 48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles
§ 48-8-45. Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts
§ 48-8-46. Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold
§ 48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons
§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; penalty
§ 48-8-49. Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions
§ 48-8-50. Compensation of dealers for reporting and paying tax; reimbursement deduction
§ 48-8-51. Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctness
§ 48-8-52. Dealers' duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invoice produced; presumption of correctness; fixing of actual consideration for lease or rental; collection
§ 48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner
§ 48-8-54. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty
§ 48-8-55. Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment
§ 48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection
§ 48-8-57. Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service
§ 48-8-58. Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms
§ 48-8-59. Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; contents; conditions for valid certificate; renewal fee after revocation or suspension of certificate
§ 48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
§ 48-8-61. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property
§ 48-8-62. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing
§ 48-8-63. "Nonresident subcontractor" defined; payment of tax by contractors; liability of seller; withholding of payments due subcontractor; rate; bond; exemption of property unconsumed; property deemed consumed; property of the state or of the United States
§ 48-8-64. Time for assessment
§ 48-8-65. Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by nonresident dealer; venue; perfection of service of process
§ 48-8-66. Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return
§ 48-8-67. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner
§ 48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate
§ 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes
§ 48-8-70. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence
§ 48-8-71. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments
§ 48-8-72. Over-collected sales or use tax
§ 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state
§ 48-8-74. Effective date for sales tax rate change
§ 48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances
§ 48-8-76. Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations
§ 48-8-77. Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service
§ 48-8-77.1. Certification of review software by department; relief from liability

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