CHAPTER 68. SALES TAX
- Part 1. Imposition of Tax
- 15-68-101. Definitions.
- 15-68-102. Imposition and rate of sales tax and use tax -- exceptions.
- 15-68-103. Presumption of taxability -- value -- rules.
- 15-68-104. and reserved.
- 15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules.
- 15-68-107. Liability of user for payment of use tax.
- 15-68-108. and reserved.
- 15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability.
- Part 2. Nontaxable Transactions and Exemptions
- 15-68-201. Nontaxable transaction certificate -- requirements.
- 15-68-202. Nontaxable transaction certificate -- form.
- 15-68-203. through reserved.
- 15-68-206. Exemption -- government agencies.
- 15-68-207. Exemption -- isolated or occasional sale or lease of property.
- 15-68-208. Nontaxability -- sale of property for resale.
- 15-68-209. Nontaxability -- sale of service for resale.
- 15-68-210. Nontaxability -- lease for subsequent lease.
- 15-68-211. Nontaxability -- use of property for leasing.
- 15-68-212. Nontaxability -- nonprofits.
- Part 5. Returns and Payment
- 15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty.
- 15-68-502. Returns -- payment -- authority of department.
- 15-68-503. and reserved.
- 15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected.
- 15-68-506. Credit -- out-of-state taxes.
- 15-68-507. through reserved.
- 15-68-510. Vendor allowance.
- 15-68-511. reserved.
- 15-68-512. Security -- limitations -- sale of security deposit at auction -- bond.
- 15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands.
- 15-68-514. Penalties and interest for violation.
- 15-68-515. reserved.
- 15-68-516. Authority to collect delinquent taxes.
- 15-68-517. Interest on deficiency.
- 15-68-518. and reserved.
- 15-68-520. Limitations.
- 15-68-521. through reserved.
- 15-68-525. Refunds -- interest -- limitations.