Part 11 - COUNTY OPTION SALES AND USE TAX
- Section 59-12-1101 - Statewide purpose
- Section 59-12-1102 - Base - Rate - Imposition of tax - Distribution of revenue - Administration - Administrative charge - Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund - Enactment or repeal of tax - Effective date - Notice requirements
- Section 59-12-1104 - Seller or certified service provider reliance on commission information
- Section 59-12-1105 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-1106 - Purchaser relief from liability