In General
- § 27-65-1. Title of chapter
- § 27-65-3. Definitions
- § 27-65-5. Definitions; “Wholesaler, jobber or distributor”; “Wholesale sales.”
- § 27-65-7. Definitions; “Retailer”; “Retail sales.”
- § 27-65-9. Definitions; “Business”; “Doing business.”
- § 27-65-11. Definitions; “Manufacturer”; “Manufacturing”; “Remanufacturing”; “Custom”; “Repairs”; “Producer.”
- § 27-65-13. Tax levied
- § 27-65-17. Selling tangible personal property wholesale and retail
- § 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes
- § 27-65-18. Selling tangible personal property or performing construction upon certain floating structures and cruise vessels
- § 27-65-19. Public utilities
- § 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59
- § 27-65-21. Contracting, etc
- § 27-65-22. Amusements
- § 27-65-23. Miscellaneous businesses
- § 27-65-23.1. Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws
- § 27-65-24. Sales of manufacturing or processing machinery to be installed and/or used at refinery; performance of construction activities at or in regard to refinery
- § 27-65-25. Sales of alcoholic beverages
- § 27-65-26. Selling, renting or leasing specified digital products
- § 27-65-27. Permit to engage in business
- § 27-65-31. Seller to collect tax
- § 27-65-33. Returns
- § 27-65-35. Failure to file return; notice
- § 27-65-37. Assessment of tax by commissioner
- § 27-65-39. Penalties for deficient or delinquent return
- § 27-65-40. Effect of state officer’s or employee’s failure to pay state sales tax
- § 27-65-41. Tax constitutes a debt
- § 27-65-42. Statute of limitations
- § 27-65-43. Taxpayer must keep records
- § 27-65-51. Disbursement from treasury to taxpayer
- § 27-65-53. Refunds
- § 27-65-55. Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers
- § 27-65-57. Enrolling a judgment
- § 27-65-59. Warrant for collection of tax
- § 27-65-61. Jeopardy assessment and warrant
- § 27-65-63. Execution of warrant by sheriff or special agent; fees
- § 27-65-65. Commissioner may bid at sales
- § 27-65-67. Alias executions
- § 27-65-69. Sheriff and special agent not personally liable
- § 27-65-71. Enforcement not to be enjoined
- § 27-65-73. Sales tax as additional tax; remittances; how made
- § 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter
- § 27-65-79. Records; preserved
- § 27-65-81. Returns confidential; release of certain information under certain circumstances
- § 27-65-85. Penalties for failure to comply with the chapter
- § 27-65-87. Administration of the chapter vested in the Commissioner of Revenue
- § 27-65-89. Employees appointed by commissioner
- § 27-65-91. Special agents designated by commissioner; authority
- § 27-65-93. Commissioner to make regulations
- § 27-65-95. Prior rights or actions not affected by this chapter
- § 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less
- § 27-65-101. Exemptions; industrial
- § 27-65-103. Exemptions; agricultural
- § 27-65-105. Exemptions; governmental
- § 27-65-107. Exemptions; utility
- § 27-65-109. Exemptions; taxes
- § 27-65-111. Exemptions; others
