Section 15-68-102 - Imposition and rate of sales tax and use tax - exceptions(1) A sales tax of the following percentages is imposed on sales of the following property or services: (a) 4% on accommodations and campgrounds;(b) 4% on the base rental charge for rental vehicles.(2) The sales tax is imposed on the purchaser and must be collected by the seller and paid to the department by the seller. The seller holds all sales taxes collected in trust for the state. The sales tax must be applied to the sales price.(3)(a) For the privilege of using property or services within this state, there is imposed on the person using the following property or services a use tax equal to the following percentages of the value of the property or services: (i) 4% on accommodations and campgrounds;(ii) 4% on the base rental charge for rental vehicles.(b) The use tax is imposed on property or services that were: (i) acquired outside this state as the result of a transaction that would have been subject to the sales tax had it occurred within this state;(ii) acquired within the exterior boundaries of an Indian reservation within this state as a result of a transaction that would have been subject to the sales tax had it occurred outside the exterior boundaries of an Indian reservation within this state;(iii) acquired as the result of a transaction that was not initially subject to the sales tax imposed by subsection (1) or the use tax imposed by subsection (3)(a) but which transaction, because of the buyer's subsequent use of the property, is subject to the sales tax or use tax; or(iv) rendered as the result of a transaction that was not initially subject to the sales tax or use tax but that because of the buyer's subsequent use of the services is subject to the sales tax or use tax.(4) For purposes of this section, the value of property must be determined as of the time of acquisition, introduction into this state, or conversion to use, whichever is latest.(5) The sale of property or services exempt or nontaxable under this chapter is exempt from the tax imposed in subsections (1) and (3).(6) Lodging facilities and campgrounds are exempt from the tax imposed in subsections (1)(a) and (3)(a)(i) until October 1, 2003, for contracts entered into prior to April 30, 2003, that provide for a guaranteed charge for accommodations or campgrounds.Amended by Laws 2019, Ch. 459,Sec. 9, eff. 1/1/2020, and applicable to sales of accommodations or campgrounds that occur on or after January 1, 2020, and to the use of accommodations or use of campgrounds on or after January 1, 2020, even if the sale occurred before January 1, 2020.En. Sec. 3, Ch. 544, L. 2003.