42-5151. Definitions In this article, unless the context otherwise requires: 1. " Ancillary services" means those services so designated in federal energy regulatory commission order 888 adopted in 1996 that include the services necessary to support the transmission of electricity from resources to loads while maintaining reliable operation of the transmission system according to good […]
42-5152. Presumption It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption in this state.
42-5153. Exclusions from sales price For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only […]
42-5154. Registration of retailers Every retailer shall, before selling any tangible personal property for storage, use or consumption within this state, register with the department upon forms prescribed by the department.
42-5155. Levy of tax; tax rate; purchaser’s liability (Caution: 1998 Prop. 105 applies) A. There is levied and imposed an excise tax on the storage, use or consumption in this state of tangible personal property purchased from a retailer or utility business, as a percentage of the sales price. A manufactured building purchased outside this […]
42-5156. Tangible personal property provided under a service contract or warranty; definition A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the cost of the tangible personal property provided under the conditions of a warranty or service contract. B. Every person […]
42-5157. Motor vehicles removed from inventory; service vehicles A. The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301, that are used directly in the conduct of the motor vehicle dealer’s primary business and that are returned to the dealer’s active […]
42-5158. Motor vehicles used by motor vehicle manufacturers The tax imposed by this article on a motor vehicle manufacturer for the storage, use or consumption of its maintenance, support or service motor vehicles shall be levied and imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the dealer net […]
42-5159. Exemptions A. The tax levied by this article does not apply to the storage, use or consumption in this state of the following described tangible personal property: 1. Tangible personal property, sold in this state, the gross receipts from the sale of which are included in the measure of the tax imposed by articles […]
42-5160. Liability for tax Any person who uses, stores or consumes any tangible personal property upon which a tax is imposed by this article and upon which the tax has not been collected by a registered retailer or utility business shall pay the tax as provided by this article, but every retailer and utility business […]
42-5161. Collection from purchaser; receipt; tax as debt to state Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department. The tax required to […]
42-5162. Monthly return; time for payment; extension of time; quarterly payment A. Every retailer engaged in the business of making sales of tangible personal property the use, storage or consumption of which is subject to the tax imposed by this article, and every person who purchases for use, storage or consumption any such property for […]
42-5163. Personal liability for tax; remedies for collection Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state, and may be collected by action in tax court instituted in the name of the […]
42-5164. Disposition of revenue A. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies received under the provisions of this article. B. Twenty per cent of the revenues collected from the tax on electricity purchased from electricity suppliers is designated as distribution base for purposes of section 42-5029. C. The remainder of […]
42-5165. Retailer; advertising absorption of tax prohibited; penalty It is unlawful for any retailer to advertise or hold out or state to the public or to any customer or purchaser, directly or indirectly, that the tax or any part of the tax imposed by this article will be assumed or absorbed by the retailer or […]
42-5166. Diesel fuel imported and used by locomotives; exemption A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and consumed in this state. B. Diesel fuel imported and consumed in a quantity exceeding the capacity of the fuel tank or tanks […]
42-5167. Use tax direct payment A. A person may elect to pay use taxes directly to the department under this article if the person: 1. Applies to the department for a use tax direct payment permit. The application must be on a form prescribed by the department setting forth the name under which the applicant […]
42-5168. Use tax percentage based reporting; definitions A. The director may permit a taxpayer to use a percentage based reporting method for determining the amount of use tax that is due under this article by issuing a letter of authorization to the taxpayer. B. When issuing a letter of authorization and determining the standards that […]
