§ 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 […]
§ 42-5028 – 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 […]
§ 42-5036 – Procedure upon variance between county share of tax monies received and budget estimate
42-5036. Procedure upon variance between county share of tax monies received and budget estimate All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated in the budget for that year shall be placed and kept in a special fund by the […]
§ 42-5029 – Remission and distribution of monies; withholding; definition
42-5029. Remission and distribution of monies; withholding; definition (Caution: 1998 Prop. 105 applies) A. The department shall deposit, pursuant to sections 35-146 and 35-147, all revenues collected under this article and articles 4, 5 and 8 of this chapter pursuant to section 42-1116, separately accounting for: 1. Payments of estimated tax under section 42-5014, subsection […]
§ 42-5037 – Notices
42-5037. Notices A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address, or to such address as may appear in the records of the department, and shall be sent by registered first class mail with return receipt requested. B. […]
§ 42-5029.01 – Qualifying Indian tribe; report; accounting procedures; definitions
42-5029.01. Qualifying Indian tribe; report; accounting procedures; definitions A. To qualify for funding pursuant to section 42-5029, subsection E, paragraph 4 or section 42-5029.02, subsection A, paragraph 4, a qualifying Indian tribe shall report its full-time equivalent student enrollment, as calculated under section 15-1466.01, in the preceding fiscal year to the auditor general by June […]