Chapter 45 - Retail Sales And Service Tax

§ 10-45-1 Definition of terms.
§ 10-45-1.1 Gross receipts not to include late charge fees.
§ 10-45-1.2 Gross receipts not to include refunded sale price of property.
§ 10-45-1.3 Gross receipts not to include credit or trade-in value of certain personal property.
§ 10-45-1.4 Computation of tax to third decimal place.
§ 10-45-1.5 Lease or rental defined--Exclusions.
§ 10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
§ 10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax.
§ 10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax.
§ 10-45-1.9 Bundled transaction defined.
§ 10-45-1.10 Distinct and identifiable products--Exclusions.
§ 10-45-1.11 One nonitemized price--Exclusions.
§ 10-45-1.12 Bundled transaction--Exclusions.
§ 10-45-1.13 De minimis defined.
§ 10-45-1.14 Gross receipts defined.
§ 10-45-1.15 Conditions under which gross receipts include consideration retailer received from third parties.
§ 10-45-1.16 Exclusions from definition of gross receipts.
§ 10-45-1.17 Telecommunications service defined.
§ 10-45-1.18 Definition of terms related to telecommunications service and ancillary services.
§ 10-45-1.19 Gross receipts excludes tax imposed by certain chapters and sections.
§ 10-45-2 Tax on sale of tangible property.
§ 10-45-2.1 Tax on sales of sectional homes--Sectional homes defined.
§ 10-45-2.2 Materials incorporated in construction work--Restriction on application of rate increase.
§ 10-45-2.3 Conditional or installment sales--Actual cash receipts subject to tax.
§ 10-45-2.4 Tax on products transferred electronically.
§ 10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
§ 10-45-2.6 Definition of terms used in § 10-45-2.5.
§ 10-45-2.7 Retailers processing orders electronically.
§ 10-45-2.8 Retailers that are part of controlled group.
§ 10-45-2.9 Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
§ 10-45-3 Repealed.
§ 10-45-3.1 Repealed.
§ 10-45-3.2 , 10-45-3.3. Repealed.
§ 10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
§ 10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
§ 10-45-4 Tax on receipts from business services.
§ 10-45-4.1 Services subject to taxation.
§ 10-45-4.2 Certain purchases considered for resale purposes.
§ 10-45-5 Tax on receipts from specific enumerated businesses and services.
§ 10-45-5.1 Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.
§ 10-45-5.2 Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.
§ 10-45-5.3 Tax on oil and gas field services.
§ 10-45-5.4 Repealed.
§ 10-45-5.5 Chemicals purchased for use by lawn and garden services considered purchases for resale.
§ 10-45-5.6 Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
§ 10-45-6 Tax on utility services.
§ 10-45-6.1 Tax on intrastate, interstate, or international telecommunications service--Exemptions.
§ 10-45-6.2 Tax on certain mobile telecommunications services.
§ 10-45-6.3 "Call center" defined--Exclusions.
§ 10-45-7 Tax on room or parking site rentals to transient guests.
§ 10-45-7.1 Exemption for lodging house or hotel membership fees.
§ 10-45-8 Tax on admissions to amusements and athletic contests or events.
§ 10-45-8.1 Repealed.
§ 10-45-8.2 Repealed.
§ 10-45-9 Constitutional and statutory exemptions from taxation.
§ 10-45-9.1 Exemption of property sold for lease.
§ 10-45-10 Exempt sales to United States, states, municipalities, charities, and Indian tribes.
§ 10-45-10.1 Repealed.
§ 10-45-10.2 Repealed.
§ 10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
§ 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
§ 10-45-11 Exemption of fuel sales otherwise taxed.
§ 10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge.
§ 10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax.
§ 10-45-11.3 Repealed.
§ 10-45-12 Repealed.
§ 10-45-12.1 Services specifically exempt from tax.
§ 10-45-12.2 Exemption of engineering, architectural, and surveying services.
§ 10-45-12.3 Repealed.
§ 10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
§ 10-45-12.5 Exemption of certain sales commissions.
§ 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions.
§ 10-45-12.7 Exemption for gross receipts of person officiating amateur sporting event--Exception.
§ 10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes.
§ 10-45-13.1 Exemption of membership organizations.
§ 10-45-13.2 Exemption of fair market value of personal property or service given without charge to exempt organization.
§ 10-45-13.3 Exemption of lottery tickets.
§ 10-45-13.4 Exemption of gross receipts from library copying charges.
§ 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
§ 10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.
§ 10-45-14.1 Repealed.
§ 10-45-14.2 Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
§ 10-45-14.3 Repealed.
§ 10-45-14.4 Packaging and container materials as tax exempt raw material.
§ 10-45-14.5 Packaging and container materials sold to retailers exempt.
§ 10-45-14.6 Exemption of hospital meals paid for by public entity.
§ 10-45-14.7 Exemption of authorized purchases made with food stamps.
§ 10-45-14.8 Exemption of authorized purchases of food.
§ 10-45-14.9 Exemption of certain insulin sales.
§ 10-45-14.10 Exemption of certain drugs.
§ 10-45-14.11 Exemption of certain durable medical equipment and prosthetic devices.
§ 10-45-14.12 Exemption of certain medical devices.
§ 10-45-15 Exemption of seed used for agricultural purposes.
§ 10-45-15.1 Repealed.
§ 10-45-16 Exemption of commercial fertilizer used for agricultural purposes.
§ 10-45-16.1 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
§ 10-45-16.2 Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
§ 10-45-16.3 Exemption of gross receipts from rental of agricultural devices owned by conservation district.
§ 10-45-16.4 , 10-45-17. Repealed.
§ 10-45-18 Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
§ 10-45-18.1 Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
§ 10-45-18.2 Exemption of gross receipts from sales of certain animals.
§ 10-45-18.3 Exemption of gross receipts from sale of feed and bedding for certain animals.
§ 10-45-18.4 Exemption for sale of certain live nondomestic animals.
§ 10-45-18.5 Exemption for sale of feed for certain nondomestic animals.
§ 10-45-18.6 Exemption for sale of swine or cattle semen.
§ 10-45-19 Exemption of fuel used for agricultural or railroad purposes.
§ 10-45-19.1 Power charges for irrigation pumps exempt.
§ 10-45-19.2 Repealed.
§ 10-45-19.3 Exemption of bulk water for domestic use.
§ 10-45-20 Exemptions applied to taxable services.
§ 10-45-20.1 Exemption of payments between members of controlled group--Exception.
§ 10-45-20.2 Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
§ 10-45-20.3 "Controlled group" defined.
§ 10-45-20.4 Repealed.
§ 10-45-20.5 Exemption of gross receipts from sale of services rendered--Exception.
§ 10-45-20.6 Exemption of gross receipts from sale of certain replacement parts.
§ 10-45-20.7 , 10-45-20.8. Repealed.
§ 10-45-21 Tax additional to other occupation and privilege taxes.
§ 10-45-22 Addition of tax to price of product or service.
§ 10-45-23 Schedule for collection of tax from consumer.
§ 10-45-24 Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
§ 10-45-25 Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
§ 10-45-26 Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
§ 10-45-27 , 10-45-27.1. Repealed.
§ 10-45-27.2 Collection allowance credit for collecting sales tax.
§ 10-45-27.3 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
§ 10-45-28 Repealed.
§ 10-45-28.1 Repealed.
§ 10-45-29 Deduction allowed for sales refunds.
§ 10-45-29.1 Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
§ 10-45-30 Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.
§ 10-45-30.1 Cash basis reporting and payment.
§ 10-45-30.2 Accrual basis reporting and payment.
§ 10-45-31 Receipts not issued for taxes remitted.
§ 10-45-32 , 10-45-33. Repealed.
§ 10-45-34 Revocation of retailer's license for failure to file return or pay tax--Continuation in business a misdemeanor.
§ 10-45-35 Appeals from decisions of secretary.
§ 10-45-36 Reinstatement of revoked retailer's license--Fee.
§ 10-45-37 Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
§ 10-45-38 to 10-45-41.1. Repealed.
§ 10-45-42 Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
§ 10-45-43 , 10-45-44. Repealed.
§ 10-45-45 Records preserved by persons subject to tax--Inspection by department.
§ 10-45-46 Repealed.
§ 10-45-47.1 Promulgation of rules.
§ 10-45-48 Repealed.
§ 10-45-48.1 Violation of chapter as criminal offense--Classification.
§ 10-45-49 to 10-45-51. Repealed.
§ 10-45-52 Tax proceeds credited to general fund.
§ 10-45-53 , 10-45-54. Repealed.
§ 10-45-55 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.
§ 10-45-56 Repealed.
§ 10-45-58 Materials used by floor laying as purchases for resale.
§ 10-45-59 , 10-45-60. Repealed.
§ 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
§ 10-45-61.1 Time for presenting exemption certificate or proving transaction not subject to tax by other means.
§ 10-45-62 Exemption of large boats subject to excise tax.
§ 10-45-63 Repealed.
§ 10-45-64 Exemption of gaming proceeds.
§ 10-45-65 , 10-45-66. Repealed.
§ 10-45-67 Exemption of natural gas transportation services by pipeline.
§ 10-45-68 Exemption for the sale of credit card processing services.
§ 10-45-69 Repealed.
§ 10-45-69.1 to 10-45-69.10. Repealed.
§ 10-45-70 Repealed.
§ 10-45-71 Passenger transportation gross receipts tax imposed--Transportation to be within state.
§ 10-45-72 Inapplicability of tax.
§ 10-45-73 to 10-45-79. Repealed.
§ 10-45-80 Repealed.
§ 10-45-81 Repealed.
§ 10-45-82 Gross receipts from charge of interest exempted.
§ 10-45-83 Pawnbrokers not eligible for exemption.
§ 10-45-84 Fee or commission not subject to tax.
§ 10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor.
§ 10-45-86 Temporary vendor to maintain sales receipts--Violation as misdemeanor.
§ 10-45-87 Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
§ 10-45-88 Review and audit of temporary vendors.
§ 10-45-89 Failure to maintain records--Revocation of temporary license.
§ 10-45-90 Exemption for gross receipts from certain rodeo services.
§ 10-45-91 Admissions to rodeos and related activities taxable.
§ 10-45-92 Allowable deductions for auctioneers.
§ 10-45-92.1 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
§ 10-45-93 Exemption for gross receipts from international sale of agricultural and industrial equipment.
§ 10-45-94 Mailing service--gross receipts.
§ 10-45-95 Materials purchased by locksmiths are purchases for resale.
§ 10-45-96 Tax on gross receipts of professional employer organization--Deduction available.
§ 10-45-97 "Professional employer organization" defined.
§ 10-45-98 Temporary help services not subject to § 10-45-96.
§ 10-45-99 Definitions.
§ 10-45-100 Extension for remitting sales and use tax on manufacturing equipment.
§ 10-45-101 Requirements for extension.
§ 10-45-102 Extension applies to full costs and installation fees.
§ 10-45-103 Application for extension permit--Permit nontransferable.
§ 10-45-104 Secretary to prescribe form and documentation requirements.
§ 10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state.
§ 10-45-106 Right to hearing on denial of extension request.
§ 10-45-107 Promulgation of rules.
§ 10-45-108 Sourcing of sales and services.
§ 10-45-109 Registration and tax collection does not create nexus for other taxes.
§ 10-45-110 Exemption for sale of coins, currency, or bullion.
§ 10-45-111 Relief from liability for failing to collect tax at new rate--Conditions.
§ 10-45-112 Exemption for nonprofit corporations created for fire protection.
§ 10-45-113 Exemption for small sales by minors.