Part 1 - TAX COLLECTION

Section 59-12-101 - Short title
Section 59-12-102 - [Contingently Effective Until 1/1/2025] Definitions
Section 59-12-102 - [Contingently Effective 1/1/2025 - See Note] Definitions
Section 59-12-102.3 - Authority to enter into agreement - Delegates
Section 59-12-103 - [Effective Until 7/1/2024] Sales and use tax base - Rates - Effective dates - Use of sales and use tax revenues
Section 59-12-103 - [See Note] [Effective 7/1/2024] [Contingently Effective Until 1/1/2025] Sales and use tax base - Rates - Effective dates - Use of sales and use tax revenues
Section 59-12-103 - [See Note] [Contingently Effective 1/1/2025] Sales and use tax base - Rates - Effective dates - Use of sales and use tax revenues
Section 59-12-103.3 - [Repealed]
Section 59-12-104 - [Effective Until 1/1/2025] Exemptions
Section 59-12-104 - [Effective 1/1/2025] Exemptions
Section 59-12-104.1 - Exemptions for religious or charitable institutions
Section 59-12-104.2 - Exemption for accommodations and services taxed by the Navajo Nation
Section 59-12-104.3 - Credit for certain repossessions of a motor vehicle
Section 59-12-104.4 - Seller recordkeeping for purposes of higher education textbook exemption - Rulemaking authority
Section 59-12-104.5 - Revenue and Taxation Interim Committee review of sales and use taxes
Section 59-12-104.6 - Procedure for claiming a sales and use tax exemption for certain lodging related purchases - Rulemaking authority - Applicability of section
Section 59-12-104.7 - [Repealed]
Section 59-12-104.8 - [Repealed]
Section 59-12-104.9 - [Repealed]
Section 59-12-104.10 - Exemption from sales tax for cannabis
Section 59-12-106 - Definitions - Sales and use tax license requirements - Penalty - Application process and requirements - No fee - Bonds - Presumption of taxability - Exemption certificates - Exemption certificate license number to accompany contract bids
Section 59-12-107 - Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --Penalties and interest
Section 59-12-107.1 - Direct payment permit
Section 59-12-107.6 - Marketplace facilitator collection, remittance, and payment of sales tax obligation - Marketplace seller collection, remittance, and payment of sales tax obligation - Liability for collection
Section 59-12-108 - [Contingently Effective Until 1/1/2025] Monthly payment - Amount of tax a seller may retain - Penalty - Certain amounts allocated to local taxing jurisdictions
Section 59-12-108 - [Contingently Effective 1/1/2025- See Note] Monthly payment - Amount of tax a seller may retain - Penalty - Certain amounts allocated to local taxing jurisdictions
Section 59-12-109 - Confidentiality of information
Section 59-12-110 - Refunds procedures
Section 59-12-110.1 - Refund or credit for taxes overpaid by a purchaser - Seller reasonable business practice
Section 59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due - Commission rulemaking authority
Section 59-12-112 - Tax a lien when selling business - Liability of purchaser
Section 59-12-116 - License and tax in addition to other licenses and taxes
Section 59-12-117 - Refusal to make or falsifying returns - Evasion of payment of a tax - Aiding or abetting an attempt to evade the payment of a tax - Penalties - Criminal violations
Section 59-12-118 - Commission's authority to administer sales and use tax
Section 59-12-120 - [Repealed]
Section 59-12-123 - Definitions - Collection, remittance, and payment of a tax on direct mail
Section 59-12-124 - Certified service provider liability
Section 59-12-125 - Seller or certified service provider reliance on commission information
Section 59-12-126 - Certified service provider or model 2 seller reliance on commission certified software
Section 59-12-127 - Purchaser relief from liability
Section 59-12-128 - Amnesty
Section 59-12-129 - Monetary allowance under the agreement