§ 44-18-21 - Liability for use tax.
SECTION 44-18-21
§ 44-18-21 Liability for use tax. –(a) Every person storing, using, or consuming in this state tangible personalproperty, including a motor vehicle, boat, airplane, or trailer, purchased froma retailer, and a motor vehicle, boat, airplane, or trailer, purchased fromother than a licensed motor vehicle dealer or other than a retailer of boats,airplanes, or trailers respectively, is liable for the use tax. The person'sliability is not extinguished until the tax has been paid to this state, exceptthat a receipt from a retailer engaging in business in this state or from aretailer who is authorized by the tax administrator to collect the tax underrules and regulations that he or she may prescribe, given to the purchaserpursuant to the provisions of § 44-18-22, is sufficient to relieve thepurchaser from further liability for the tax to which the receipt refers.
(b) Each person before obtaining an original or transferralregistration for any article or commodity in this state, which article orcommodity is required to be licensed or registered in the state, shall furnishsatisfactory evidence to the tax administrator that any tax due under thischapter with reference to the article or commodity has been paid, and for thepurpose of effecting compliance, the tax administrator, in addition to anyother powers granted to him or her, may invoke the provisions of § 31-3-4in the case of a motor vehicle. The tax administrator, when he or she deems itto be for the convenience of the general public, may authorize any agency ofthe state concerned with the licensing or registering of these articles orcommodities to collect the use tax on any articles or commodities which thepurchaser is required by this chapter to pay before receiving an original ortransferral registration. The general assembly shall annually appropriate a sumthat it deems necessary to carry out the purposes of this section.Notwithstanding the provisions of §§ 44-18-19, 44-18-22, and44-18-24, the sales or use tax on any motor vehicle and/or recreational vehiclerequiring registration by the administrator of the division of motor vehiclesshall not be added by the retailer to the sale price or charge but shall bepaid directly by the purchaser to the tax administrator, or his or herauthorized deputy or agent as provided in this section.
(c) In cases involving total loss or destruction of a motorvehicle occurring within one hundred twenty (120) days from the date ofpurchase and upon which the purchaser has paid the use tax, the amount of thetax constitutes an overpayment. The amount of the overpayment may be creditedagainst the amount of use tax on any subsequent vehicle which the owneracquires to replace the lost or destroyed vehicle or may be refunded, in wholeor in part.