27-67-13 - Liability of user.
§ 27-67-13. Liability of user.
Any person who uses, stores, or consumes any tangible personal property or specified digital products upon which a tax is herein imposed, or who has received a service which is taxable, upon which the tax has not been paid to the commissioner or to a seller authorized by the commissioner to collect the tax, shall be liable therefor, and shall file returns and pay the tax due the state to the commissioner as provided by this article.
Sources: Codes, 1942, § 10146-07; Laws, 1955, Ex. Sess. ch. 111, § 7; Laws, 1960, ch. 479, § 7, eff June 1, 1960; Laws, 2009, ch. 332, § 11, eff from and after July 1, 2009.