It is declared to be the legislative intent that every person is exercising a taxable privilege who: Engages in the business of selling tangible personal property at retail in this state; Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof […]
It is declared to be the legislative intent that every person is exercising a taxable privilege who: Engages in the business of selling tangible personal property at retail in this state; Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof […]
For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for […]
For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for […]
A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption […]
A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption […]
It is declared to be the intention of this chapter to impose a tax on the sales price of all leases and rentals of tangible personal property and computer software in this state where the lease or rental is a part of the regularly established business, or the lease or rental is incidental or germane […]
There is levied a tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of all services taxable under this chapter. Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales […]
There is levied a tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of all services taxable under this chapter. Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales […]
After June 30, 1983, no tax is due with respect to industrial machinery. No tax is imposed with respect to water when sold to or used by manufacturers. No tax is imposed with respect to gas, electricity, fuel oil, coal and other energy fuels when sold to or used by manufacturers. For the purpose of […]
After June 30, 1983, no tax is due with respect to industrial machinery. Tax at the rate of one percent (1%) is imposed with respect to water when sold to or used by manufacturers. Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to gas, electricity, fuel oil, coal […]
The sale at retail, lease, rental, use, consumption, distribution, repair, storage for use or consumption in this state of the following tangible personal property is specifically exempted from the tax imposed by this chapter when sold to a qualified farmer or nurseryman in accordance with subsection (e): Any appliance used directly and principally for the […]
The retail sale of, use of, or subscription to a warranty or service contract covering the repair or maintenance of tangible personal property shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price or purchase price of the warranty or service contract at a rate equal […]
Where a manufacturer, producer, compounder or contractor erects or applies tangible personal property, that the manufacturer, producer, compounder or contractor has manufactured, produced, compounded or severed from the earth, other than: Any material severed from the earth and moved from one (1) place to another on the same construction or job site; and Dirt, soil, […]
Where a manufacturer, producer, compounder or contractor erects or applies tangible personal property, that the manufacturer, producer, compounder or contractor has manufactured, produced, compounded or severed from the earth, other than: Any material severed from the earth and moved from one (1) place to another on the same construction or job site; and Dirt, soil, […]
On all tangible personal property imported, or caused to be imported from other states or foreign countries, and used by a dealer, the dealer, as defined in § 67-6-102, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if the articles had […]
It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of […]
There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of each sale at retail of the following: Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, […]
For the exercise of the privilege of making retail sales as defined by § 67-6-102, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental.
Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (½) the rate of tax provided for in § 67-6-202 is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional […]
