Part 21 - CITY OR TOWN OPTION SALES AND USE TAX ACT
- Section 59-12-2101 - Title
- Section 59-12-2102 - Definitions
- Section 59-12-2103 - Imposition of tax - Base - Rate - Expenditure of revenue collected from the tax - Administration, collection, and enforcement of tax by commission - Administrative charge - Enactment or repeal of tax - Annexation - Notice
- Section 59-12-2104 - Seller or certified service provider reliance on commission information
- Section 59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-2106 - Purchaser relief from liability