§ 42-5040 – Sourcing of certain transactions involving tangible personal property; definitions
42-5040. Sourcing of certain transactions involving tangible personal property; definitions A. Except as provided in section 42-5075, retail sales of tangible personal property shall be sourced as follows: 1. To the seller’s business location if the seller receives the order at a business location in this state. 2. Except as provided in section 42-5008.01, to […]
§ 42-5041 – Assessment of fees; integrated tax system modernization project; fund
42-5041. Assessment of fees; integrated tax system modernization project; fund A. From and after June 30, 2022 through June 30, 2028, the department shall assess and collect fees from counties, cities, towns, councils of governments and regional transportation authorities as determined by the director and as provided by this section to implement an integrated tax […]
§ 42-5042 – Online lodging operators; requirements; civil penalty; definitions
42-5042. Online lodging operators; requirements; civil penalty; definitions A. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax license. The online lodging operator shall list the transaction privilege tax license number on each advertisement for each lodging accommodation the online lodging operator maintains, including […]
§ 42-5043 – Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
42-5043. Liability; marketplace facilitators; remote sellers; refund claims; audits; definition A. A marketplace facilitator is not liable for failing to pay the correct amount of transaction privilege tax for a marketplace seller’s sales through the marketplace facilitator’s marketplace to the extent that the marketplace facilitator demonstrates any of the following to the satisfaction of the […]
§ 42-5044 – Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
42-5044. Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition A. Notwithstanding any other law, any person that conducts business in an activity classified under section 42-5061 with purchasers in this state is engaging or continuing in business in this state, is subject to this article and shall pay the taxes levied under this article, section […]
§ 42-5033.01 – Use of population estimates for state shared revenues
42-5033.01. Use of population estimates for state shared revenues In lieu of conducting a special census as provided by sections 28-6532 and 42-5033: 1. Before May 1 of the sixth year following a federal decennial census, a county may submit to the director of the department of revenue, the director of the department of transportation […]
§ 42-5034 – Determination of place of business for distribution of tax monies
42-5034. Determination of place of business for distribution of tax monies A. For the purpose of determining the location of a business for purposes of this chapter, a taxpayer shall be deemed to be engaged in business as classified under: 1. Section 42-5062, at the location where the transportation begins. 2. Section 42-5072, at the […]
§ 42-5034.01 – Mobile telecommunications services; definitions
42-5034.01. Mobile telecommunications services; definitions A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through 126). […]
§ 42-5035 – Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The department, on or before the first Monday of July each year, shall […]
§ 42-5028 – Failure to pay; personal liability
42-5028. Failure to pay; personal liability A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for […]