Title 59 Chapter 12

Title 59Revenue and Taxation (Download: PDF | RTF | WordPerfect) (Download Future Chapters: PDF | RTF | WordPerfect)
Chapter 12Sales and Use Tax Act (Download: PDF | RTF | WordPerfect) (Download Future Sections: PDF | RTF | WordPerfect)
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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 103.1 Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commission -- Commission report to Revenue and Taxation Interim Committee -- Revenue and Taxation Interim Committee study -- Division of Finance requirement to make certain deposits.
Section 103.2 Definitions -- Remote Sales Restricted Account -- Creation -- Funding for account -- Interest -- Division of Finance accounting.
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 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 120 Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incentive -- State Tax Commission to administer.
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.
Section 201 Title.
Section 202 Purpose and intent.
Section 203 County, city, or town 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 revenues -- 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.
Section 301 Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Section 302 Collection of tax -- Administrative fee.
Section 304 Seller or certified service provider reliance on commission information.
Section 305 Certified service provider or model 2 seller reliance on commission certified software.
Section 306 Purchaser relief from liability.
Section 352 Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
Section 353 Additional municipal transient room tax to repay bonded or other indebtedness.
Section 354 Collection of tax -- Administrative charge.
Section 355 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Section 357 Seller or certified service provider reliance on commission information.
Section 358 Certified service provider or model 2 seller reliance on commission certified software.
Section 359 Purchaser relief from liability.
Section 401 Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
Section 402 Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition of military installation development authority.
Section 403 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 405 Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
Section 406 Seller or certified service provider reliance on commission information.
Section 407 Certified service provider or model 2 seller reliance on commission certified software.
Section 408 Purchaser relief from liability.
Section 601.1 Title.
Section 602 Definitions.
Section 603 County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
Section 605 Seller or certified service provider reliance on commission information.
Section 606 Certified service provider or model 2 seller reliance on commission certified software.
Section 607 Purchaser relief from liability.
Section 701 Purpose statement.
Section 702 Definitions.
Section 703 Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenues -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Section 704 Distribution of revenues -- Advisory board creation -- Determining operating expenses -- Administrative charge.
Section 705 Free or reduced admission day available to all state residents.
Section 707 Seller or certified service provider reliance on commission information.
Section 708 Certified service provider or model 2 seller reliance on commission certified software.
Section 709 Purchaser relief from liability.
Section 801 Definitions.
Section 802 Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 804 Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 805 Distribution of money collected from rural city hospital tax.
Section 806 Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Section 808 Seller or certified service provider reliance on commission information.
Section 809 Certified service provider or model 2 seller reliance on commission certified software.
Section 810 Purchaser relief from liability.
Section 1101 Statewide purpose.
Section 1102 Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Section 1104 Seller or certified service provider reliance on commission information.
Section 1105 Certified service provider or model 2 seller reliance on commission certified software.
Section 1106 Purchaser relief from liability.
Section 1201 Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
Section 1202 Seller or certified service provider reliance on commission information.
Section 1203 Certified service provider or model 2 seller reliance on commission certified software.
Section 1204 Purchaser relief from liability.
Section 1301 Title.
Section 1302 Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 1304 Seller or certified service provider reliance on commission information.
Section 1305 Certified service provider or model 2 seller reliance on commission certified software.
Section 1306 Purchaser relief from liability.
Section 1401 Purpose statement -- Definitions -- Scope of part.
Section 1402 Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenues -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Section 1403 Distribution of revenues -- Administrative costs.
Section 1405 Seller or certified service provider reliance on commission information.
Section 1406 Certified service provider or model 2 seller reliance on commission certified software.
Section 1407 Purchaser relief from liability.
Section 1801 Title.
Section 1802 State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
Section 1803 Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
Section 1804 Seller or certified service provider reliance on commission information.
Section 1805 Certified service provider or model 2 seller reliance on commission certified software.
Section 1806 Purchaser relief from liability.
Section 2001 Title.
Section 2002 Definitions.
Section 2003 Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
Section 2004 Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 2005 Seller or certified service provider reliance on commission information.
Section 2006 Certified service provider or model 2 seller reliance on commission certified software.
Section 2007 Purchaser relief from liability.
Section 2101 Title.
Section 2102 Definitions.
Section 2103 Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
Section 2104 Seller or certified service provider reliance on commission information.
Section 2105 Certified service provider or model 2 seller reliance on commission certified software.
Section 2106 Purchaser relief from liability.
Section 2201 Title.
Section 2202 Definitions.
Section 2203 Authority to impose a sales and use tax under this part.
Section 2204 Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
Section 2205 Determination of the location of a transaction.
Section 2206 Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public transit district.
Section 2207 Administrative charge.
Section 2208 Legislative body approval requirements -- Voter approval requirements.
Section 2209 Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
Section 2210 Seller or certified service provider reliance on commission information.
Section 2211 Certified service provider or model 2 seller reliance on commission certified software.
Section 2212 Purchaser relief from liability.
Section 2212.1 Transition provisions.
Section 2213 County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
Section 2214 County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund -- Base -- Rate -- Voter approval exception.
Section 2215 City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
Section 2216 County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
Section 2217 County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
Section 2218 County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
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