Part 13 - TOWN OPTION SALES AND USE TAX ACT
- Section 59-12-1301 - Title
- Section 59-12-1302 - Imposition of tax - Base - Rate - Enactment or repeal of tax - Tax rate change - Effective date - Notice requirements - Administration, collection, and enforcement of tax - Administrative charge
- Section 59-12-1304 - Seller or certified service provider reliance on commission information
- Section 59-12-1305 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-1306 - Purchaser relief from liability