Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
- Section 48-8-30 - Imposition of tax; rates; collection
- Section 48-8-31 - Tax computation to be carried to third decimal place; rounding
- Section 48-8-32 - Tax collectable from dealers; rate for retail sales price and purchase price
- Section 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
- Section 48-8-34 - Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax
- Section 48-8-35 - Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect
- Section 48-8-36 - Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer
- Section 48-8-37 - Violation of Code Section 48-8-36; penalty
- Section 48-8-38 - Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents; proof of claimed exemption
- Section 48-8-39 - Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter
- Section 48-8-40 - Effect of sales from commingled goods when certificate given for portion of goods
- Section 48-8-41 - Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment
- Section 48-8-42 - Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception
- Section 48-8-43 - Disposition of taxes collected in excess of 4 percent
- Section 48-8-44 - Payment of tax when used articles taken as credit on sale of new and used articles
- Section 48-8-45 - Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts
- Section 48-8-46 - Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold
- Section 48-8-47 - Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons
- Section 48-8-48 - Violation of Code Sections 48-8-46 and 48-8-47; penalty
- Section 48-8-49 - Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions
- Section 48-8-49.1 - Direct pay permit program
- Section 48-8-50 - Compensation of dealers for reporting and paying tax; reimbursement deduction
- Section 48-8-51 - Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctness
- Section 48-8-52 - Dealers' duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invoice produced; presumption of correctness; fixing of actual consideration for lease or rental; collection
- Section 48-8-53 - Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner
- Section 48-8-54 - Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty
- Section 48-8-55 - Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment
- Section 48-8-56 - Period of delinquency of unpaid taxes; issuance of fi. fa. for collection
- Section 48-8-57 - Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service
- Section 48-8-58 - Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms
- Section 48-8-59 - Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; conditions for valid certificate; renewal fee after revocation or suspension of certificate
- Section 48-8-60 - Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
- Section 48-8-61 - Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property
- Section 48-8-62 - Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing
- Section 48-8-63 - "Nonresident subcontractor" defined; payment of tax by contractors; liability of seller; withholding of payments due subcontractor; rate; bond; exemption of property unconsumed; property deemed consumed; property of the state or of the United States
- Section 48-8-64 - Time for assessment
- Section 48-8-65 - Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by nonresident dealer; venue; perfection of service of process
- Section 48-8-66 - Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return
- Section 48-8-67 - Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner
- Section 48-8-68 - Relief from liability in certain circumstances for failure to collect tax at new rate
- Section 48-8-69 - Purchases from printed catalogs; local jurisdiction boundary changes
- Section 48-8-70 - Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence
- Section 48-8-71 - Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments
- Section 48-8-72 - Over-collected sales or use tax
- Section 48-8-73 - Immunity from liability for reliance upon erroneous taxability matrix data provided by the state
- Section 48-8-74 - Effective date for sales tax rate change
- Section 48-8-75 - Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances
- Section 48-8-76 - Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations
- Section 48-8-77 - [Effective Until 7/1/2024] Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service
- Section 48-8-77 - [Effective 7/1/2024] Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service
- Section 48-8-77.1 - Certification of review software by department; relief from liability
- Section 48-8-78 - [Effective Until 7/1/2024] Freight and logistics projects defined; use of appropriated funds; lack of funding; accounting
- Section 48-8-78 - [Effective 7/1/2024] Freight and logistics projects defined; use of appropriated funds; lack of funding; accounting