§ 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 […]
§ 42-5040 – 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 […]
§ 42-5032 – Distribution of bridge construction and highway improvement revenues to county; definitions
42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions A. If, by June 30, 1998, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection C or section 28-7652, subsection A for the construction of a bridge, the state treasurer shall pay each month, beginning from and after […]
§ 42-5032.01 – Distribution of revenues for tourism and sports authority
42-5032.01. Distribution of revenues for tourism and sports authority A. Each month the state treasurer shall pay, from the amount designated as distribution base pursuant to section 42-5029, subsection D, the amount determined under subsection B of this section to the tourism and sports authority for deposit in the authority’s facility revenue clearing account established […]
§ 42-5032.02 – Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
42-5032.02. Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions A. Subject to subsection B of this section, from and after September 30, 2013 through September 30, 2033, each month the state treasurer shall pay a city, town or county the amount determined under subsection C of this section […]
§ 42-5033 – Special census
42-5033. Special census A. During the fifth year following the decennial census, a county, city or town may cause to be taken by the United States bureau of the census a special census of the population of the county, city or town. The results of the special census may be certified by the director. Beginning […]
§ 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 […]