Part 1 - Tax Collection

Part 1 - Tax Collection

Section 101 - Short title.
Section 102 - Definitions.
Section 102.3 - Authority to enter into agreement -- Delegates.
Section 103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
Section 104 - Exemptions.
Section 104.1 - Exemptions for religious or charitable institutions.
Section 104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
Section 104.3 - Credit for certain repossessions of a motor vehicle.
Section 104.4 - Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
Section 104.5 - Revenue and Taxation Interim Committee review of sales and use taxes.
Section 104.6 - Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
Section 106 - Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.
Section 107 - Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.
Section 107.1 - Direct payment permit.
Section 107.6 - Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
Section 108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
Section 109 - Confidentiality of information.
Section 110 - Refunds procedures.
Section 110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
Section 111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
Section 112 - Tax a lien when selling business -- Liability of purchaser.
Section 116 - License and tax in addition to other licenses and taxes.
Section 117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
Section 118 - Commission's authority to administer sales and use tax.
Section 123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
Section 124 - Certified service provider liability.
Section 125 - Seller or certified service provider reliance on commission information.
Section 126 - Certified service provider or model 2 seller reliance on commission certified software.
Section 127 - Purchaser relief from liability.
Section 128 - Amnesty.
Section 129 - Monetary allowance under the agreement.

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