§ 67-6-537. Release From Liability for Sales or Use Taxes for Certain Sellers — Exceptions
This section applies to sellers who satisfy all of the following requirements: The seller registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state, in accordance with the terms of the Streamlined Sales and Use Tax Agreement within twelve (12) months of the effective […]
§ 67-6-538. Customer Refund Procedures for Over-Collected Sales or Use Taxes
These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller. Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser. Nothing in this section shall operate to extend any person’s time to […]
§ 67-6-539. Bundled Transactions — Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where: The services are otherwise distinct and identifiable; and The services are sold for one (1) nonitemized price. A bundled transaction does not include the sale of any services in which the sales price varies, or is […]
§ 67-6-539. Bundled Transactions — Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
For purposes of the tax imposed by this chapter, a bundled transaction is subject to tax at the rate levied on the sale of tangible personal property at retail by § 67-6-202. Notwithstanding subsection (a) to the contrary, if the price is attributable to products that are taxable and products that are nontaxable, the portion […]
§ 67-6-540. Managed Compliance Agreement With Eligible Dealers
The commissioner may, in the commissioner’s sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for: One (1) or more effective use tax rates for purchases subject to tax under this chapter; A procedure under which the eligible dealer can use a direct pay permit issued by the […]
§ 67-6-541. Sales to or Use by a Contractor, Subcontractor, or Material Vendor of Tangible Personal Property
Notwithstanding Acts 2002, chapter 856, § 4(g), sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance […]
§ 67-6-532. Electronic Database for Home Service Provider — Errors or Omissions in Database — Alternative if Database Not Provided — Services Subject to Federal Sourcing Rules — Remedies Available to Customers
The commissioner may provide a home service provider with an electronic database that meets the requirements of 4 U.S.C. § 119. If such database is provided by the commissioner, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any […]
§ 67-6-533. Liability of Sellers and Certified Service Providers When Relying on Erroneous Data
Dealers and certified service providers have no liability to the state or local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by the commissioner on tax rates, boundaries, or taxing jurisdiction assignments. Purchasers shall have no […]
§ 67-6-534. Seller’s Duty to Determine Nine Digit Zip Code
Notwithstanding § 67-6-806(a), if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes […]
§ 67-6-535. Reciprocal Agreements With Other States
The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provided, however, that the other state agrees to […]