Chapter 46 - USE TAX

Section 10-46-1 - Definition of terms
Section 10-46-1.1 - Lease or rental defined-Exclusions
Section 10-46-1.2 - Telecommunications service defined
Section 10-46-1.3 - Definition of terms related to telecommunications service and ancillary services
Section 10-46-2 - Tax on tangible personal property purchased for use in state-Rate based on purchase price
Section 10-46-2.1 - [Effective until 7/1/2027] Tax on use of services-Exemptions-Related corporation defined
Section 10-46-2.1 - [Effective 7/1/2027] Tax imposed on use of services-Exemptions-Related corporation defined
Section 10-46-2.2 - [Effective until 7/1/2027] Tax on use of rented property and products transferred electronically
Section 10-46-2.2 - [Effective 7/1/2027] Tax on use of rented property and products transferred electronically
Section 10-46-2.3 - Exemption of use of property leased
Section 10-46-2.4 - Certain purchases considered for resale purposes
Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale
Section 10-46-2.6 - Materials purchased for floor laying service considered purchase for resale
Section 10-46-2.7 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage-Exception
Section 10-46-2.8 - Tax on use of product transferred electronically
Section 10-46-3 - Tax on tangible personal property and electronically transferred products not originally purchased for use in state-Property more than seven years old
Section 10-46-4 - Tax imposed on person using property
Section 10-46-5 - Contractors and subcontractors taxed on property used in performance of contract-Fabrication costs excluded
Section 10-46-5.1 - Sectional homes not vehicles-Contractors taxed on materials used in construction-Sectional homes defined
Section 10-46-5.2 - Materials incorporated in construction work-Restriction on application of rate increase
Section 10-46-5.3 - Value of molds and dies
Section 10-46-5.4 - Exemption of materials becoming part of out-of-state signage or advertising
Section 10-46-6 - Exemption of property and services subject to sales tax
Section 10-46-6.1 - Credit for sales or use tax paid to another state-Reciprocity required
Section 10-46-6.2 - Exemption for credit services by credit bureaus to certain financial institutions
Section 10-46-7 - Constitutional exemptions from tax-Property of public agencies
Section 10-46-7.1 - [Repealed]
Section 10-46-8 - Exemption of property brought in for personal use of nonresident
Section 10-46-9 - Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail
Section 10-46-9.1 - Ink and newsprint used to produce shoppers' guides exempt-Shoppers' guides defined
Section 10-46-9.2 - Brokers' and agents' services exempt from tax
Section 10-46-9.3 - Packaging and container materials as tax exempt raw material
Section 10-46-9.4 - Packaging and container materials sold to retailers exempt
Section 10-46-9.5 - Exemption of certain sales commissions
Section 10-46-9.6 - Exemption of gross receipts from sale of certain replacement parts
Section 10-46-9.7 to 10-46-12.1 - [Repealed]
Section 10-46-13 - [Repealed]
Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax
Section 10-46-13.2 - [Repealed]
Section 10-46-14 - Exemption of commodities otherwise taxed
Section 10-46-15 - Exemption of property of educational institutions and hospitals-Use of property by individuals taxable-Registration of motor vehicles-Quarterly reports
Section 10-46-15.1 - Exemption of insulin for human use
Section 10-46-15.2 - Exemption of authorized purchases made with food stamps
Section 10-46-15.3 - Exemption of authorized purchases of food
Section 10-46-15.4 - Exemption of fair market value of property or service given without charge to exempt organization
Section 10-46-15.5 - Exemption of prescribed drugs used by humans
Section 10-46-15.6 - Exemption of prescribed medical equipment or prosthetic devices used by humans
Section 10-46-15.7 - Exemption of prescribed medical devices used by humans
Section 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product
Section 10-46-16.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
Section 10-46-16.2 - Exemption of gross receipts from sales of certain animals
Section 10-46-16.3 - Exemption of gross receipts from sale of feed and bedding for certain animals
Section 10-46-16.4 - Exemption for sale of certain live nondomestic animals
Section 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals
Section 10-46-16.6 - Exemption for sale of swine or cattle semen
Section 10-46-17 - Exemption of motor fuel used for agricultural purposes
Section 10-46-17.1 - [Repealed]
Section 10-46-17.2 - Power for irrigation pumps exempt from tax
Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45
Section 10-46-17.4 - Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone-Stocks of merchandise defined-Application
Section 10-46-17.5 - Exemption of pesticides and related products or substances used for agricultural purposes-Use of funds from tax on endoparasiticides and ectoparasiticides
Section 10-46-17.6 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
Section 10-46-17.7 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides
Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state
Section 10-46-18.1 - Use of service in state prima facie evidence of taxability
Section 10-46-18.2 - Money paid as evidence of value of service-Reasonable value governs
Section 10-46-18.3 - List of sales property or services to residents-Cost
Section 10-46-19 - Manner of collection of tax
Section 10-46-20 - Collection of tax by retailer maintaining place of business in state-Receipt given to purchaser-Agents and places of business listed with secretary
Section 10-46-21 - Semiannual report of sales by retailer maintaining place of business in state-Contents
Section 10-46-22 - Permit for collection of tax by retailer not maintaining place of business in state-Security for collection and payment-Cancellation of permit
Section 10-46-23 - Collection and remittance of tax by retailer
Section 10-46-24 - Surety bond filed by retailer
Section 10-46-25 - Securities deposited by retailer in lieu of bond
Section 10-46-26 - Tax collected as debt of retailer
Section 10-46-27 - [Repealed]
Section 10-46-27.1 - Time for filing of return and payment of tax-Extension
Section 10-46-28 - Contents of return-Remittance
Section 10-46-29 - [Repealed]
Section 10-46-30 - Execution of retailers' returns
Section 10-46-31 - Amounts of tax paid on conditional sales or installment contract receipts
Section 10-46-32 - Collection of tax by deduction from motor fuel tax refunds
Section 10-46-33 - Direct payment of tax by user
Section 10-46-34 - Liability of user for tax-Returns and payments
Section 10-46-34.1 - Credit for sales or use tax paid to another state-Reciprocal grant of credit required
Section 10-46-35 - [Repealed]
Section 10-46-35.1 - Promulgation of rules
Section 10-46-36 - [Repealed]
Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor
Section 10-46-38 - Failure to file return as misdemeanor
Section 10-46-39 - Administration and enforcement-Sales tax procedural and collection provisions applicable
Section 10-46-40 - Rules for administration-Uniformity of application
Section 10-46-41 - Determination of tax by secretary in absence of correct return
Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax
Section 10-46-43 - Records maintained by retailers and users-Examination and investigations by secretary-Access to records
Section 10-46-44 - Revocation of retailer's sales tax permit on failure to comply-Revocation of corporate authority to do business
Section 10-46-45 - Notice and hearing on revocation of permit or authority to do business
Section 10-46-46 - Restoration of revoked sales tax permit
Section 10-46-47 - [Repealed]
Section 10-46-47.1 - 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 10-46-48 - Revenue credited to general fund
Section 10-46-49 - [Repealed]
Section 10-46-50 - Floor laying service subject to tax
Section 10-46-51 - Exemption of large boats subject to excise tax
Section 10-46-52 - Exemption of gaming proceeds
Section 10-46-53, 10-46-54 - [Repealed]
Section 10-46-55 - Exemption of natural gas transportation services by pipeline
Section 10-46-56 - Exemption for the use of credit card processing services
Section 10-46-57 - [Repealed]
Section 10-46-58 - [Effective until 6/30/2027] Passenger transportation tax imposed-Transportation within state
Section 10-46-58 - [Effective 6/30/2027] Passenger transportation tax imposed-Transportation within state
Section 10-46-59 - Inapplicability of tax
Section 10-46-60 - [Repealed]
Section 10-46-61 - [Repealed]
Section 10-46-62 - Gross receipts from charge of interest exempted
Section 10-46-63 - Exemption for use of certain rodeo services
Section 10-46-64 - Exemption of repair shops, locksmiths, locksmith shops, and lock parts
Section 10-46-65 - Exemptions
Section 10-46-66 - Retail sales include auctions, consignments, products transferred electronically, and services-Responsibilities of auction clerk and auctioneer
Section 10-46-67 - Department authorized to issue direct payment permits to certain retailers-Application procedure-Direct payment permit defined-Liability for sales tax on sale to permit holder-Promulgation of rules
Section 10-46-68 - Exemption for lodging house or hotel membership fees
Section 10-46-69 - [Effective until 7/1/2027] Tax on use of certain mobile telecommunications services
Section 10-46-69 - [Effective 7/1/2027] Tax on use of certain mobile telecommunications services
Section 10-46-69.1 - [Effective until 7/1/2027] Tax on use of certain mobile telecommunications services
Section 10-46-69.1 - [Effective 7/1/2027] Tax on intrastate, interstate, or international telecommunications service-Exemptions
Section 10-46-69.2 - [Effective until 7/1/2027] Tax on ancillary services
Section 10-46-69.2 - [Effective 7/1/2027] Tax on ancillary services
Section 10-46-70 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
Section 10-46-71 - Exemption for sale of coins, currency, or bullion
Section 10-46-72 - Relief from liability for failing to report tax at new rate-Conditions
Section 10-46-73 - Exemption for nonprofit corporations created for fire protection
Section 10-46-74 - [Effective Until 7/1/2024] Exemption-Coaches
Section 10-46-74 - [Effective 7/1/2024] Exemption-Coaches