Part 2 - LOCAL SALES AND USE TAX ACT
- Section 59-12-201 - Title
- Section 59-12-202 - Purpose and intent
- Section 59-12-203 - County, city, or town may levy tax - Contracts pursuant to Interlocal Cooperation Act
- Section 59-12-204 - Sales and use tax ordinance provisions - Tax rate - Distribution of tax revenues - Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund
- Section 59-12-205 - (Effective upon governor's approval). Ordinances to conform with statutory amendments - Distribution of tax revenue - Determination of population
- Section 59-12-206 - Collection of taxes by commission - Administrative charge
- Section 59-12-208.1 - Enactment or repeal of tax - Effective date - Notice requirements
- Section 59-12-209 - Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes - Petition for reconsideration relating to the redistribution of certain sales and use tax revenues
- Section 59-12-210 - Commission to provide data to counties
- Section 59-12-210.1 - Commission redistribution of certain sales and use tax revenues
- Section 59-12-211 - Definitions - Location of certain transactions - Reports to commission - Direct payment provision for a seller making certain purchases - Exceptions
- Section 59-12-211.1 - Location of a transaction that is subject to a use tax
- Section 59-12-212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state - Location of sale, lease, or rental of a service - Exception from tax, penalty, or interest
- Section 59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft
- Section 59-12-214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically
- Section 59-12-215 - Location of transaction involving telecommunications service or other related service
- Section 59-12-216 - Seller or certified service provider reliance on commission information
- Section 59-12-217 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-218 - Purchaser relief from liability