Chapter 46 - Use Tax
- § 10-46-1 Definition of terms.
- § 10-46-1.1 Lease or rental defined--Exclusions.
- § 10-46-1.2 Telecommunications service defined.
- § 10-46-1.3 Definition of terms related to telecommunications service and ancillary services.
- § 10-46-2 Tax on tangible personal property purchased for use in state--Rate based on purchase price.
- § 10-46-2.1 Tax imposed on use of services--Exemptions--Related corporation defined.
- § 10-46-2.2 Tax on use of rented property and products transferred electronically.
- § 10-46-2.3 Exemption of use of property leased.
- § 10-46-2.4 Certain purchases considered for resale purposes.
- § 10-46-2.5 Chemicals purchased for use by lawn and garden services considered purchases for resale.
- § 10-46-2.6 Materials purchased for floor laying service considered purchase for resale.
- § 10-46-2.7 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
- § 10-46-2.8 Tax on use of product transferred electronically.
- § 10-46-3 Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.
- § 10-46-4 Tax imposed on person using property.
- § 10-46-5 Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
- § 10-46-5.1 Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
- § 10-46-5.2 Materials incorporated in construction work--Restriction on application of rate increase.
- § 10-46-5.3 Value of molds and dies.
- § 10-46-5.4 Exemption of materials becoming part of out-of-state signage or advertising.
- § 10-46-6 Exemption of property and services subject to sales tax.
- § 10-46-6.1 Credit for sales or use tax paid to another state--Reciprocity required.
- § 10-46-6.2 Exemption for credit services by credit bureaus to certain financial institutions.
- § 10-46-7 Constitutional exemptions from tax--Property of public agencies.
- § 10-46-7.1 Repealed.
- § 10-46-8 Exemption of property brought in for personal use of nonresident.
- § 10-46-9 Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
- § 10-46-9.1 Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
- § 10-46-9.2 Brokers' and agents' services exempt from tax.
- § 10-46-9.3 Packaging and container materials as tax exempt raw material.
- § 10-46-9.4 Packaging and container materials sold to retailers exempt.
- § 10-46-9.5 Exemption of certain sales commissions.
- § 10-46-9.6 Exemption of gross receipts from sale of certain replacement parts.
- § 10-46-9.7 to 10-46-12.1. Repealed.
- § 10-46-13 Repealed.
- § 10-46-13.1 Exemption of motor vehicles exempt from excise tax.
- § 10-46-13.2 Repealed.
- § 10-46-14 Exemption of commodities otherwise taxed.
- § 10-46-15 Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
- § 10-46-15.1 Exemption of insulin for human use.
- § 10-46-15.2 Exemption of authorized purchases made with food stamps.
- § 10-46-15.3 Exemption of authorized purchases of food.
- § 10-46-15.4 Exemption of fair market value of property or service given without charge to exempt organization.
- § 10-46-15.5 Exemption of prescribed drugs used by humans.
- § 10-46-15.6 Exemption of prescribed medical equipment or prosthetic devices used by humans.
- § 10-46-15.7 Exemption of prescribed medical devices used by humans.
- § 10-46-16 Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
- § 10-46-16.1 Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
- § 10-46-16.2 Exemption of gross receipts from sales of certain animals.
- § 10-46-16.3 Exemption of gross receipts from sale of feed and bedding for certain animals.
- § 10-46-16.4 Exemption for sale of certain live nondomestic animals.
- § 10-46-16.5 Exemption for sale of feed for certain live nondomestic animals.
- § 10-46-16.6 Exemption for sale of swine or cattle semen.
- § 10-46-17 Exemption of motor fuel used for agricultural purposes.
- § 10-46-17.1 Repealed.
- § 10-46-17.2 Power for irrigation pumps exempt from tax.
- § 10-46-17.3 Exemption of goods and services furnished to meet warranty obligation, services enumerated in Standard Industrial Classification Manual and power changes for irrigation pumps exempt.
- § 10-46-17.4 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
- § 10-46-17.5 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
- § 10-46-17.6 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
- § 10-46-17.7 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
- § 10-46-17.8 Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
- § 10-46-18 Delivery in state as prima facie evidence of sale for use in state.
- § 10-46-18.1 Use of service in state prima facie evidence of taxability.
- § 10-46-18.2 Money paid as evidence of value of service--Reasonable value governs.
- § 10-46-18.3 List of sales property or services to residents--Cost.
- § 10-46-19 Manner of collection of tax.
- § 10-46-20 Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.
- § 10-46-21 Semiannual report of sales by retailer maintaining place of business in state--Contents.
- § 10-46-22 Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
- § 10-46-23 Collection and remittance of tax by retailer.
- § 10-46-24 Surety bond filed by retailer.
- § 10-46-25 Securities deposited by retailer in lieu of bond.
- § 10-46-26 Tax collected as debt of retailer.
- § 10-46-27 Repealed.
- § 10-46-27.1 Time for filing of return and payment of tax--Extension.
- § 10-46-28 Contents of return--Remittance.
- § 10-46-29 Repealed.
- § 10-46-30 Execution of retailers' returns.
- § 10-46-31 Amounts of tax paid on conditional sales or installment contract receipts.
- § 10-46-32 Collection of tax by deduction from motor fuel tax refunds.
- § 10-46-33 Direct payment of tax by user.
- § 10-46-34 Liability of user for tax--Returns and payments.
- § 10-46-34.1 Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
- § 10-46-35 Repealed.
- § 10-46-35.1 Promulgation of rules.
- § 10-46-36 Repealed.
- § 10-46-37 False or fraudulent return in attempt to evade tax as misdemeanor.
- § 10-46-38 Failure to file return as misdemeanor.
- § 10-46-39 Administration and enforcement--Sales tax procedural and collection provisions applicable.
- § 10-46-40 Rules for administration--Uniformity of application.
- § 10-46-41 Determination of tax by secretary in absence of correct return.
- § 10-46-42 Secretary's certificate as prima facie evidence of failure to file return or pay tax.
- § 10-46-43 Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
- § 10-46-44 Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
- § 10-46-45 Notice and hearing on revocation of permit or authority to do business.
- § 10-46-46 Restoration of revoked sales tax permit.
- § 10-46-47 Repealed.
- § 10-46-47.1 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.
- § 10-46-48 Revenue credited to general fund.
- § 10-46-49 Repealed.
- § 10-46-50 Floor laying service subject to tax.
- § 10-46-51 Exemption of large boats subject to excise tax.
- § 10-46-52 Exemption of gaming proceeds.
- § 10-46-53 , 10-46-54. Repealed.
- § 10-46-55 Exemption of natural gas transportation services by pipeline.
- § 10-46-56 Exemption for the use of credit card processing services.
- § 10-46-57 Repealed.
- § 10-46-58 Passenger transportation tax imposed--Transportation to be within state.
- § 10-46-59 Inapplicability of tax.
- § 10-46-60 Repealed.
- § 10-46-61 Repealed.
- § 10-46-62 Gross receipts from charge of interest exempted.
- § 10-46-63 Exemption for use of certain rodeo services.
- § 10-46-64 Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
- § 10-46-65 Exemptions.
- § 10-46-66 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
- § 10-46-67 Department authorized to issue direct payment permits to certain retailers--Application procedure--"Direct payment permit" defined--Liability for sales tax on sale to permit holder--Promulgation of rules.
- § 10-46-68 Exemption for lodging house or hotel membership fees.
- § 10-46-69 Tax on use of certain mobile telecommunications services.
- § 10-46-69.1 Tax on intrastate, interstate, or international telecommunications service--Exemptions.
- § 10-46-69.2 Tax on ancillary services.
- § 10-46-70 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
- § 10-46-71 Exemption for sale of coins, currency, or bullion.
- § 10-46-72 Relief from liability for failing to report tax at new rate--Conditions.
- § 10-46-73 Exemption for nonprofit corporations created for fire protection.
