A county, upon referendum approval, may levy a sales and use tax of one percent on the gross proceeds of sales within the county area which are subject to tax under Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The sale of items with a maximum tax levied in accordance with Section 12-36-2110 and Article 17 of Chapter 36 of Title 12 is exempt from the local sales and use tax. The adopted rate also applies to tangible personal property subject to the use tax in Section 12-36-1310. Taxpayers required to remit taxes under Section 12-36-1310 shall identify the county or municipality in the county area in which tangible personal property purchased at retail is stored, used, or consumed in this State. Utilities are required to report sales in the county or municipality in which consumption of the tangible personal property occurs. A taxpayer subject to the tax imposed by Section 12-36-920, who owns or manages rental units in more than one county or municipality, shall report separately in his sales tax return the total gross proceeds from business done in each county or municipality.

HISTORY: 1990 Act No. 317, Section 1, eff February 2, 1990; 1997 Act No. 149, Section 9A, eff for sales or use made on or after December 1, 1992; 1997 Act No. 151, Section 1A, eff for sales or use made on or after December 1, 1992.

Code Commissioner's Note

The references in this section, as amended by 1990 Act No. 317, to various sections in Chapter 35 of Title 12 are incorrect. Chapter 35 was repealed and replaced with a new Chapter 36. At the Direction of the Code Commissioner these references have been corrected.

1997 Act No. 149, Section 9C, provides as follows:

"SECTION 1C. Notwithstanding any other effective date provided in this act, this section is effective for sales or use made on or after December 1, 1992."

1997 Act No. 151, Section 1C, provides as follows:

"SECTION 9C. Notwithstanding any other effective date provided in this act, this section is effective for sales or use made on or after December 1, 1992."

Effect of Amendment

The first 1997 amendment (by Act No. 149), in the second sentence, deleted "(A), (B) and (C)" following "Section 12-36-2110"; and, in the sixth sentence, inserted "Section".

The second 1997 amendment (by Act No. 151), effected the same change as the first 1997 amendment.