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- Section 10-46-7.1 - Repealed.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