Part 2 - Local Sales and Use Tax Act

Part 2 - Local Sales and Use Tax Act

Section 201 - Title.
Section 202 - Purpose and intent.
Section 203 - County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
Section 204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.
Section 205 - Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
Section 206 - Collection of taxes by commission -- Administrative charge.
Section 208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
Section 209 - Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.
Section 210 - Commission to provide data to counties.
Section 210.1 - Commission redistribution of certain sales and use tax revenues.
Section 211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
Section 211.1 - Location of a transaction that is subject to a use tax.
Section 212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.
Section 213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
Section 214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
Section 215 - Location of transaction involving telecommunications service or other related service.
Section 216 - Seller or certified service provider reliance on commission information.
Section 217 - Certified service provider or model 2 seller reliance on commission certified software.
Section 218 - Purchaser relief from liability.

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