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 display products or signage-Exception
Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax
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 from third 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 10-45-1.19 - Gross receipts excludes tax imposed by certain chapters and sections
Section 10-45-2 - [Effective until 7/1/2027] Tax on sale of tangible property
Section 10-45-2 - [Effective 7/1/2027] 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 rate increase
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 10-45-2.5 - Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state
Section 10-45-2.6 - Definition of terms used in section 10-45-25
Section 10-45-2.7 - Retailers processing orders electronically
Section 10-45-2.8 - Retailers that are part of controlled group
Section 10-45-2.9 - Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases
Section 10-45-3 - [Repealed]
Section 10-45-3.1 - [Repealed]
Section 10-45-32, 10-45-33 - [Repealed] (§§ 10-45-3.2 — 10-45-32)
Section 10-45-3.4 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
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 - [Effective until 7/1/2027] Tax on receipts from specific enumerated businesses and services
Section 10-45-5 - [Effective 7/1/2027] 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 as misdemeanor-Interest-Collection
Section 10-45-5.2 - Services enumerated in standard industrial classification manual subject to tax-Other services subject to tax
Section 10-45-5.3 - [Effective until 7/1/2027] Tax on oil and gas field services
Section 10-45-5.3 - [Effective 7/1/2027] Tax on oil and gas field services
Section 10-45-5.4 - [Repealed]
Section 10-45-5.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale
Section 10-45-5.6 - Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged
Section 10-45-6 - [Effective until 7/1/2027] Tax on utility services
Section 10-45-6 - [Effective 7/1/2027] Tax on utility services
Section 10-45-6.1 - [Effective until 7/1/2027] Tax on intrastate, interstate, or international telecommunications service-Exemptions
Section 10-45-6.1 - [Effective 7/1/2027] Tax on intrastate, interstate, or international telecommunications service-Exemptions
Section 10-45-6.2 - [Effective until 7/1/2027] Tax on certain mobile telecommunications services
Section 10-45-6.2 - [Effective 7/1/2027] 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 - [Effective Until 7/1/2024] Tax on admissions to amusements and athletic contests or events
Section 10-45-8 - [Effective 7/1/2024] Tax on admissions to amusements and athletic contests or events
Section 10-45-8.1 - [Repealed] (§§ 10-45-8.1 — 10-45-81)
Section 10-45-8.2 - [Repealed]
Section 10-45-9 - Constitutional and statutory exemptions from taxation
Section 10-45-9.1 - [Effective Until 7/1/2024] Exemption of property sold for lease
Section 10-45-9.1 - [Effective 7/1/2024] Exemption of property sold for lease
Section 10-45-10 - Exemption of 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 or domestic merchandise into foreign trade zone-Stocks of merchandise defined-Application
Section 10-45-10.4 - Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
Section 10-45-11 - Exemption of fuel sales otherwise taxed
Section 10-45-11.1 - Exemption of goods and services furnished to meet warranty obligation without charge
Section 10-45-11.2 - Exemption of sales of motor vehicles exempt from excise tax
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 or nonprofit 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 - [Effective Until 7/1/2024] Exemption for gross receipts of person officiating amateur sporting event-Exception
Section 10-45-12.7 - [Effective 7/1/2024] 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 charge to 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 from management services provided to nonprofit entity
Section 10-45-14 - Exemption of sales to educational institutions and hospitals-Purchases for members or employees taxable-Motor vehicle registration fee-Lists maintained by exempt institutions
Section 10-45-14.1 - [Repealed]
Section 10-45-14.2 - Ink and newsprint exempt when used to produce shoppers' guides-Shoppers' guides defined
Section 10-45-14.3 - [Repealed]
Section 10-45-14.4 - 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 - [Effective Until 7/1/2024] Exemption of hospital meals paid for by public entity
Section 10-45-14.6 - [Effective 7/1/2024] 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 related products or substances used for agricultural purposes-Use of funds from tax on endoparasiticides and ectoparasiticides
Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned by conservation district
Section 10-45-16.4, 10-45-17 - [Repealed]
Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale
Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit 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 and bedding 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 for third-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
Section 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 statewide permit-Exceptions
Section 10-45-25 - Issuance of retailer permit-Limited to person and place designated-Display in place of business-Effective until canceled or revoked
Section 10-45-26 - Refusal of permit to delinquent taxpayer-Bond to secure payment of tax
Section 10-45-27, 10-45-27.1 - [Repealed]
Section 10-45-27.2 - Collection allowance credit for collecting sales tax
Section 10-45-27.3 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for 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 deduction allowed-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
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
Section 10-45-38 to 10-45-41.1 - [Repealed]
Section 10-45-42 - Endorsement and return of uncollectible warrant-Liability of officer for failure to issue or execute warrant
Section 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
Section 10-45-49 to 10-45-51 - [Repealed]
Section 10-45-52 - Tax proceeds credited to general fund
Section 10-45-53, 10-45-54 - [Repealed]
Section 10-45-55 - Personal liability of officers, managers, or partners of entity failing to file returns or pay 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
Section 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 - Exemption certificate-Timing-Alternative Information
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
Section 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]
Section 10-45-69.1 to 10-45-69.10 - [Repealed]
Section 10-45-70 - [Repealed]
Section 10-45-71 - [Effective until 7/1/2027] Passenger transportation gross receipts tax imposed-Transportation to be within state
Section 10-45-71 - [Effective 7/1/2027] Passenger transportation gross receipts tax imposed-Transportation to be within state
Section 10-45-72 - Inapplicability of tax
Section 10-45-73 to 10-45-79 - [Repealed]
Section 10-45-80 - [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-Violation as misdemeanor
Section 10-45-86 - Temporary vendor to maintain sales receipts-Violation as misdemeanor
Section 10-45-87 - Temporary vendor to furnish list of suppliers-Violation as misdemeanor
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, and services-Responsibilities of auction clerk and auctioneer
Section 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrial equipment
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 section 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 regarding filing extensions
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
Section 10-45-111 - Relief from liability for failing to collect tax at new rate-Conditions
Section 10-45-112 - Exemption for nonprofit corporations created for fire protection
Section 10-45-113 - [Effective Until 7/1/2024] Exemption for small sales by minors
Section 10-45-113 - [Effective 7/1/2024] Exemption for small sales by minors
Section 10-45-114 - [Effective Until 7/1/2024] Exemption-Coaches
Section 10-45-114 - [Effective 7/1/2024] Exemption-Coaches