Section 58-2-203 - Payment of taxes and fees by responding out-of-state businesses and employees - Jurisdiction(a) Notwithstanding any law to the contrary, responding out-of-state businesses and responding out-of-state employees shall pay the following transaction taxes and fees, when the tax or fee is determined, collected, remitted, and reported by others duly registered and required to collect such taxes and fees: (1) Fuel excise taxes imposed under title 67, chapter 3;(2) State and local sales and use taxes imposed under title 67, chapter 6;(3) Local hotel occupancy taxes imposed under title 67, chapter 4, part 14;(4) Taxes imposed on the purchase or consumption of alcoholic beverages and beer under title 57; and(5) Any other transaction tax or fee assessed, collected, or imposed on specific transactions or activities in the usual course of business without imposing any obligation on a responding out-of-state business or responding out-of-state employee to register, file a return, or otherwise self-report and remit the tax or fee due.(b) Notwithstanding any law to the contrary, tangible personal property of a responding out-of-state business, upon being installed or affixed to real property within this state, sold or transferred to in-state persons, or otherwise coming to rest and acquiring situs within this state, is subject to use tax, ad valorem tax, and any other tax imposed directly or indirectly on such property.(c) This part does not limit or otherwise alter or amend the power of a court to exercise personal or in rem jurisdiction over responding out-of-state businesses, responding out-of-state employees, or their property; provided, that such jurisdiction must not be used as a basis to impose a tax, fee, or other obligation contrary to this part.(d) This part does not confer immunity from criminal prosecution in a court of this state.