Part 1 - SALES TAX

Section 39-26-101 - Short title
Section 39-26-102 - Definitions
Section 39-26-102.5 - Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
Section 39-26-103 - Licenses - fee - revocation - definition
Section 39-26-103.5 - Qualified purchaser - direct payment permit number - qualifications
Section 39-26-104 - Property and services taxed - definitions
Section 39-26-105 - Vendor liable for tax - definitions - repeal
Section 39-26-105.2 - Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - definition
Section 39-26-105.3 - Remittance of tax - electronic database - vendor held harmless - repeal
Section 39-26-105.4 - Remittance of tax - determination of address - dealer held harmless
Section 39-26-105.5 - Remittance of sales taxes - electronic funds transfers
Section 39-26-106 - Schedule of sales tax
Section 39-26-107 - Rules and regulations
Section 39-26-108 - Tax cannot be absorbed
Section 39-26-109 - [Effective Until day following expiration of 90-day period after final adjournment] Reports of vendor
Section 39-26-109 - [Effective day following expiration of 90-day period after final adjournment] Reports of vendor
Section 39-26-110 - [Repealed]
Section 39-26-111 - Credit sales
Section 39-26-112 - Excess tax - remittance - repeal
Section 39-26-113 - Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - definition
Section 39-26-113.5 - Refund of state sales taxes for vehicles used in interstate commerce - fund
Section 39-26-114 - [Repealed]
Section 39-26-115 - Deficiency due to negligence
Section 39-26-116 - Record of sales
Section 39-26-117 - Tax lien - exemption from lien
Section 39-26-118 - Recovery of taxes, penalty, and interest - repeal
Section 39-26-119 - License and tax additional
Section 39-26-120 - False or fraudulent return, statement - penalty
Section 39-26-121 - Penalty
Section 39-26-122 - Administration
Section 39-26-122.5 - Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration
Section 39-26-122.7 - [Repealed]
Section 39-26-123 - Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions
Section 39-26-123.1 - [Repealed]
Section 39-26-124 - Applicability to banks
Section 39-26-125 - Limitations
Section 39-26-126 - Legislative finding as to revenues for old age pension fund
Section 39-26-127 - Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax
Section 39-26-128 - Uniform sales and use tax base - definition
Section 39-26-129 - Refund for property used in rural broadband service - legislative declaration - definitions