Find Legal Information

Chapter 45 - Retail Sales And Service Tax

• Section 10-45-1 - Definition of terms.
• Section 10-45-1.1 - Gross receipts not to include late charge fees.
• Section 10-45-1.2 - Gross receipts not to include refunded sale price of property.
• Section 10-45-1.3 - Gross receipts not to include credit or trade-in value of certain personal property.
• Section 10-45-1.4 - Computation of tax to third decimal place.
• Section 10-45-1.5 - Lease or rental defined--Exclusions.
• Section 10-45-1.6 - Exemption for gross receipts pursuant to contract requiring retailer to displayproducts or signage--Exception.
• Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject totax.
• Section 10-45-1.8 - Entire gross receipts from sale of bundled transactions subject to tax.
• Section 10-45-1.9 - Bundled transaction defined.
• Section 10-45-1.10 - Distinct and identifiable products--Exclusions.
• Section 10-45-1.11 - One nonitemized price--Exclusions.
• Section 10-45-1.12 - Bundled transaction--Exclusions.
• Section 10-45-1.13 - De minimis defined.
• Section 10-45-1.14 - Gross receipts defined.
• Section 10-45-1.15 - Conditions under which gross receipts include consideration retailer received fromthird parties.
• Section 10-45-1.16 - Exclusions from definition of gross receipts.
• Section 10-45-1.17 - Telecommunications service defined.
• Section 10-45-1.18 - Definition of terms related to telecommunications service and ancillary services.
• Section 10-45-2 - Tax on sale of tangible property.
• Section 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined.
• Section 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rateincrease.
• Section 10-45-2.3 - Conditional or installment sales--Actual cash receipts subject to tax.
• Section 10-45-2.4 - Tax on products transferred electronically.
• Section 10-45-3 - Repealed.
• Section 10-45-3.1 - Repealed.
• Sections 10-45-3.2, 10-45-3.3 - Repealed
• Section 10-45-3.4 - Exemption of certain parts, repairs, or maintenance on agricultural or irrigationequipment.
• Section 10-45-3.5 - Exemption for gross receipts from sale, resale, or lease of farm machinery,attachment units, and irrigation equipment.
• Section 10-45-4 - Tax on receipts from business services.
• Section 10-45-4.1 - Services subject to taxation.
• Section 10-45-4.2 - Certain purchases considered for resale purposes.
• Section 10-45-5 - Tax on receipts from specific enumerated businesses and services.
• Section 10-45-5.1 - Coin operated washers and dryers--License in lieu of tax--Failure to pay fee asmisdemeanor--Interest--Collection.
• Section 10-45-5.2 - Services enumerated in standard industrial classification manual subject to tax--Otherservices subject to tax.
• Section 10-45-5.3 - Tax on oil and gas field services.
• Section 10-45-5.4 - Repealed.
• Sections 10-45-5.5, 10-45-5.6 - Chemicals purchased for use by lawn and garden services considered purchases for resale. Exemptions for charitable organization devoted exclusively to relief of poor, d
• Section 10-45-6 - Tax on utility services.
• Section 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.
• Section 10-45-6.2 - Tax on certain mobile telecommunications services.
• Section 10-45-6.3 - "Call center" defined--Exclusions.
• Section 10-45-7 - Tax on room or parking site rentals to transient guests.
• Section 10-45-7.1 - Exemption for lodging house or hotel membership fees.
• Section 10-45-8 - Tax on admissions to amusements and athletic contests or events.
• Section 10-45-8.1 - Repealed.
• Section 10-45-8.2 - Exemption of cigarette sales.
• Section 10-45-9 - Constitutional and statutory exemptions from taxation.
• Section 10-45-9.1 - Exemption of property sold for lease.
• Section 10-45-10 - Exempt sales to United States, states, municipalities, charities, and Indian tribes.
• Section 10-45-10.1 - Repealed.
• Section 10-45-10.2 - Repealed.
• Section 10-45-10.3 - Exemption of freeport merchandise and stocks of merchandise brought as foreign ordomestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
• Section 10-45-11 - Exemption of sales otherwise taxed.
• Section 10-45-11.1 - Exemption of goods and services furnished to meet warranty obligation withoutcharge.
• Section 10-45-11.2 - Exemption of gross receipts from sale of motor vehicles exempt from excise tax--Exception.
• Section 10-45-11.3 - Repealed.
• Section 10-45-12 - Repealed.
• Section 10-45-12.1 - Services specifically exempt from tax.
• Section 10-45-12.2 - Exemption of engineering, architectural, and surveying services.
• Section 10-45-12.3 - Repealed.
• Section 10-45-12.4 - Certain services provided to rural water system by wholly owned cooperative ornonprofit corporation exempt from tax.
• Section 10-45-12.5 - Exemption of certain sales commissions.
• Section 10-45-12.6 - Exemption for credit services by credit bureaus to certain financial institutions.
• Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event--Exception.
• Section 10-45-13 - Exemption of receipts used for civic and nonprofit associations and purposes.
• Section 10-45-13.1 - Exemption of membership organizations.
• Section 10-45-13.2 - Exemption of fair market value of personal property or service given without chargeto exempt organization.
• Section 10-45-13.3 - Exemption of lottery tickets.
• Section 10-45-13.4 - Exemption of gross receipts from library copying charges.
• Section 10-45-13.5 - Exemption of receipts received by the state and political subdivisions frommanagement services provided to nonprofit entity.
• Section 10-45-14 - Exemption of sales to educational institutions and hospitals--Purchases for membersor employees taxable--Motor vehicle registration fee--Lists maintained by exemptinstitutions.
• Section 10-45-14.1 - Repealed.
• Section 10-45-14.2 - Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guidesdefined.
• Sections 10-45-14.3, 10-45-14.4 - Repealed. Packaging and container materials as tax exempt raw material
• Section 10-45-14.5 - Packaging and container materials sold to retailers exempt.
• Section 10-45-14.6 - Exemption of hospital meals paid for by public entity.
• Section 10-45-14.7 - Exemption of authorized purchases made with food stamps.
• Section 10-45-14.8 - Exemption of authorized purchases of food.
• Section 10-45-14.9 - Exemption of certain insulin sales.
• Section 10-45-14.10 - Exemption of certain drugs.
• Section 10-45-14.11 - Exemption of certain durable medical equipment and prosthetic devices.
• Section 10-45-14.12 - Exemption of certain medical devices.
• Section 10-45-15 - Exemption of seed used for agricultural purposes.
• Section 10-45-15.1 - Repealed.
• Section 10-45-16 - Exemption of commercial fertilizer used for agricultural purposes.
• Section 10-45-16.1 - Exemption of pesticides and products or substances used in conjunction withapplication of pesticides used for agricultural purposes--Use of funds from tax onendoparasiticides and
• Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agriculturalfertilizers and pesticides.
• Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned byconservation district.
• Sections 10-45-16.4, 10-45-17 - Repealed
• Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimateretail sale.
• Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certainnonprofit organizations.
• Section 10-45-18.2 - Exemption of gross receipts from sales of certain animals.
• Section 10-45-18.3 - Exemption of gross receipts from sale of feed for certain animals.
• Section 10-45-18.4 - Exemption for sale of certain live nondomestic animals.
• Section 10-45-18.5 - Exemption for sale of feed for certain nondomestic animals.
• Section 10-45-18.6 - Exemption for sale of swine or cattle semen.
• Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes.
• Section 10-45-19.1 - Power charges for irrigation pumps exempt.
• Section 10-45-19.2 - Repealed.
• Section 10-45-19.3 - Exemption of bulk water for domestic use.
• Section 10-45-20 - Exemptions applied to taxable services.
• Section 10-45-20.1 - Exemption of payments between members of controlled group--Exception.
• Section 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement forthird-party services to group.
• Section 10-45-20.3 - "Controlled group" defined.
• Section 10-45-20.4 - Repealed.
• Section 10-45-20.5 - Exemption of gross receipts from sale of services rendered--Exception.
• Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts.
• Sections 10-45-20.7, 10-45-20.8 - Repealed
• Section 10-45-21 - Tax additional to other occupation and privilege taxes.
• Section 10-45-22 - Addition of tax to price of product or service.
• Section 10-45-23 - Schedule for collection of tax from consumer.
• Section 10-45-24 - Application for retailer permit--Contents and execution--Application for statewidepermit--Exceptions.
• Section 10-45-25 - Issuance of retailer permit--Limited to person and place designated--Display in placeof business--Effective until canceled or revoked.
• Sections 10-45-26, 10-45-27 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. , 10-45-27.1. Repealed
• Section 10-45-27.2 - Credit for timely filing of return and remittance of tax on monthly basis.
• Section 10-45-27.3 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
• Section 10-45-28 - Repealed.
• Section 10-45-28.1 - Repealed.
• Section 10-45-29 - Deduction allowed for sales refunds.
• Section 10-45-29.1 - Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
• Section 10-45-30 - Bad debts--Deduction from amount upon which tax is calculated--Return deductionallowed--Credit or refund.
• Section 10-45-30.1 - Cash basis reporting and payment.
• Section 10-45-30.2 - Accrual basis reporting and payment.
• Section 10-45-31 - Receipts not issued for taxes remitted.
• Sections 10-45-32, 10-45-33 - Repealed
• Section 10-45-34 - Repealed.
• Section 10-45-35 - Appeals from decisions of secretary.
• Section 10-45-36 - Repealed.
• Section 10-45-37 - Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
• Sections 10-45-38 to 10-45-41.1 - Repealed
• Section 10-45-42 - Endorsement and return of uncollectible warrant--Liability of officer for failure toissue or execute warrant.
• Sections 10-45-43, 10-45-44 - Repealed
• Section 10-45-45 - Records preserved by persons subject to tax--Inspection by department.
• Section 10-45-46 - Repealed.
• Section 10-45-47 - Superseded.
• Section 10-45-47.1 - Promulgation of rules.
• Section 10-45-48 - Repealed.
• Section 10-45-48.1 - Violation of chapter as criminal offense--Classification.
• Sections 10-45-49 to 10-45-51 - Repealed
• Section 10-45-52 - Tax proceeds credited to general fund.
• Sections 10-45-53, 10-45-54 - Repealed
• Section 10-45-55 - 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 10-45-56 - Repealed.
• Section 10-45-57 - Obsolete.
• Section 10-45-58 - Materials used by floor laying as purchases for resale.
• Sections 10-45-59, 10-45-60 - Repealed
• Section 10-45-61 - Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
• Section 10-45-61.1 - Time for presenting exemption certificate or proving transaction not subject to taxby other means.
• Section 10-45-62 - Exemption of large boats subject to excise tax.
• Section 10-45-63 - Repealed.
• Section 10-45-64 - Exemption of gaming proceeds.
• Sections 10-45-65, 10-45-66 - Repealed
• Section 10-45-67 - Exemption of natural gas transportation services by pipeline.
• Section 10-45-68 - Exemption for the sale of credit card processing services.
• Section 10-45-69 - Repealed.
• Sections 10-45-69.1 to 10-45-69.10 - Repealed
• Sections 10-45-70, 10-45-71 - Repealed. Passenger transportation gross receipts tax imposed--Transportation to be within state
• Section 10-45-72 - Inapplicability of tax.
• Sections 10-45-73 to 10-45-79 - Repealed
• Section 10-45-80 - Repealed.
• Section 10-45-81 - Repealed.
• Section 10-45-82 - Gross receipts from charge of interest exempted.
• Section 10-45-83 - Pawnbrokers not eligible for exemption.
• Section 10-45-84 - Fee or commission not subject to tax.
• Section 10-45-85 - Temporary vendor to maintain inventory records.
• Section 10-45-86 - Temporary vendor to maintain sales receipts--Requests for inspection.
• Section 10-45-87 - Temporary vendor to furnish list of suppliers.
• Section 10-45-88 - Review and audit of temporary vendors.
• Section 10-45-89 - Failure to maintain records--Revocation of temporary license.
• Section 10-45-90 - Exemption for gross receipts from certain rodeo services.
• Section 10-45-91 - Admissions to rodeos and related activities taxable.
• Section 10-45-92 - Allowable deductions for auctioneers.
• Section 10-45-92.1 - Retail sales include auctions, consignments, products transferred electronically, andservices--Responsibilities of auction clerk and auctioneer.
• Section 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrialequipment.
• Section 10-45-94 - Exemption for gross receipts from direct mail service.
• Section 10-45-94.1 - Direct mail defined.
• Section 10-45-95 - Materials purchased by locksmiths are purchases for resale.
• Section 10-45-96 - Tax on gross receipts of professional employer organization--Deduction available.
• Section 10-45-97 - "Professional employer organization" defined.
• Section 10-45-98 - Temporary help services not subject to § 10-45-96.
• Section 10-45-99 - Definitions.
• Section 10-45-100 - Extension for remitting sales and use tax on manufacturing equipment.
• Section 10-45-101 - Requirements for extension.
• Section 10-45-102 - Extension applies to full costs and installation fees.
• Section 10-45-103 - Application for extension permit--Permit nontransferable.
• Section 10-45-104 - Secretary to prescribe form and documentation requirements.
• Section 10-45-105 - Fraudulent claim--Tax due constitutes lien in favor of state.
• Section 10-45-106 - Right to hearing on denial of extension request.
• Section 10-45-107 - Promulgation of rules.
• Section 10-45-108 - Sourcing of sales and services.
• Section 10-45-109 - Registration and tax collection does not create nexus for other taxes.
• Section 10-45-110 - Exemption for sale of coins, currency, or bullion.