CHAPTER 8 - SALES AND USE TAXES
- ARTICLE 1 - STATE SALES AND USE TAX
- ARTICLE 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
- § 48-8-80 - "Qualified municipality" defined
- § 48-8-81 - Creation of special districts
- § 48-8-82 - (For effective date, see note.) Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages
- § 48-8-82.1 - One-year increase in tax rate
- § 48-8-83 - Special districts where joint tax to be levied
- § 48-8-84 - Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
- § 48-8-85 - Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; exp
- § 48-8-86 - Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of re
- § 48-8-87 - (For effective date, see note.) Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liab
- § 48-8-88 - Required information on sales tax returns; purpose
- § 48-8-89 - Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing
- § 48-8-89.1 - Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificat
- § 48-8-89.2 - Distribution of tax proceeds upon qualified municipality ceasing to be qualified
- § 48-8-89.3 - Levy of tax in certain special districts; distribution of proceeds to qualified municipality
- § 48-8-90 - Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credi
- § 48-8-91 - Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; infor
- § 48-8-92 - Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification
- § 48-8-93 - Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery
- § 48-8-94 - Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy
- § 48-8-95 - Authorization of commissioner to promulgate rules and regulations
- § 48-8-96 - (For effective date, see note.) Taxation of property in consolidated governments; change in tax rates
- ARTICLE 2A - HOMESTEAD OPTION SALES AND USE TAX
- § 48-8-100 - Short title
- § 48-8-101 - Definitions
- § 48-8-101.1 - Equal distribution of homestead option sales and use tax among counties and municipalities
- § 48-8-102 - (For effective date, see note.) Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes
- § 48-8-103 - Submission to voters to determine imposition of tax
- § 48-8-104 - (For effective date, see note.) Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds
- § 48-8-105 - Credit of tax against similar taxes collected in other jurisdictions on same property
- § 48-8-106 - Submission to voters of question as to whether to discontinue tax
- § 48-8-107 - Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed
- § 48-8-108 - Taxation of building and construction materials
- § 48-8-109 - Rules and regulations
- ARTICLE 3 - COUNTY SALES AND USE TAXES
- ARTICLE 3A - UNIFORM SALES AND USE TAX ADMINISTRATION
- § 48-8-160 - Short title
- § 48-8-161 - (For effective date, see note.) Definitions
- § 48-8-162 - Authorization to enter Streamlined Sales and Use Tax Agreement with other states
- § 48-8-163 - Effect upon other statutory provisions
- § 48-8-164 - Purpose
- § 48-8-165 - Benefit is to the state; no individual right to challenge or contest application
- § 48-8-166 - Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems
- § 48-8-167 - (Effective January 1, 2011) Member of Streamlined Sales Tax Governing Board
- ARTICLE 4 - WATER AND SEWER PROJECTS AND COSTS TAX
- § 48-8-200 - (For effective date, see note.) Definitions
- § 48-8-201 - (For effective date, see note.) Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax
- § 48-8-202 - Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot
- § 48-8-203 - (For effective date, see note.) Imposition of tax following approval; termination of tax
- § 48-8-204 - (For effective date, see note.) Administration and collection of tax; deduction
- § 48-8-205 - Identification of location of retail establishment when submitting sales and use tax return
- § 48-8-206 - Disbursement of proceeds
- § 48-8-207 - Payment of tax on personal property in another local tax jurisdiction; collection of difference
- § 48-8-208 - No tax on products ordered and delivered outside geographical area of municipality
- § 48-8-209 - No tax on construction materials included in bid prior to approval of additional tax
- § 48-8-210 - Commissioner authorized to issue rules and regulations
- § 48-8-211 - Impact on other taxes
- § 48-8-212 - Utilization of tax proceeds by municipality; record keeping; use for general obligation debt
- ARTICLE 5 - SPECIAL DISTRICTS