§ 67-6-903. [reserved.]
Notwithstanding § 67-6-902, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase either a Streamlined Sales Tax certificate of exemption form claiming direct mail or information to show the jurisdictions to which the direct mail is delivered to recipients. […]
§ 67-6-905. Source of Sales of Telecommunication Services — Definitions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
As used in this section, unless the context otherwise requires: “Air-to-ground radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft; “Call-by-call basis” means any method of charging for telecommunications services […]
§ 67-6-905. Source of Sales of Telecommunication Services — Definitions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
Except for the defined telecommunication services in subsection (c), the sale of telecommunication service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call: Originates and terminates in that jurisdiction; or Either originates or terminates and in which the service address is also located. Except for the defined […]
§ 67-6-906. Source of Sales of Watercraft, Manufactured Homes, Mobile Homes, or Vehicles That Do Not Qualify as Transportation Equipment. [Effective on July 1, 2021.]
The retail sale, excluding the lease or rental, of watercraft with a displacement of less than fifty (50) tons and the sale or transfer, including lease or rental, of manufactured homes, or mobile homes; and the retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation […]
§ 67-6-907. Retail Florist. [Effective on July 1, 2021.]
For purposes of this section, a “retail florist” is a seller who is primarily engaged in the retail sale of cut flowers and floral arrangements that are primarily either sold over-the-counter or delivered locally by the same florist. For this purpose, the term “primarily” means more than fifty percent (50%) of the seller’s total gross […]
§ 67-6-215. [reserved.]
67-6-219. Sales of tangible personal property to common carriers for use outside state. [Effective until July 1, 2021.] 67-6-226. Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.] 67-6-324. Replacement parts or goods. 67-6-351. Drugs used by veterinarians. 67-6-384. Spallation neutron source facility. 67-6-392. Exemption for detailing and repair services […]
§ 67-6-219. Sales of Tangible Personal Property to Common Carriers for Use Outside State. [Effective Until July 1, 2021.]
67-6-226. Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.] 67-6-324. Replacement parts or goods. 67-6-351. Drugs used by veterinarians. 67-6-384. Spallation neutron source facility. 67-6-392. Exemption for detailing and repair services on motor vehicles held for resale. 67-6-522. Delinquent dealers. 67-6-528. Common carriers seeking reduced rate — Applications — […]
§ 67-6-226. Sales Tax on Cable and Wireless Cable Television Services. [Effective Until July 1, 2021.]
67-6-324. Replacement parts or goods. 67-6-351. Drugs used by veterinarians. 67-6-384. Spallation neutron source facility. 67-6-392. Exemption for detailing and repair services on motor vehicles held for resale. 67-6-522. Delinquent dealers. 67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.] 67-6-531. […]
§ 67-6-801. Short Title
This part shall be known and may be cited as the “Simplified Sales and Use Tax Administration Act.”
§ 67-6-802. Part Definitions
As used in this part, unless the context otherwise requires: For purposes of §§ 67-6-803 and 67-6-804, “agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures’ special task force on state and local taxation of telecommunications and electronic commerce and […]