§ 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 […]
§ 42-5040 – 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 […]
§ 42-5030.01 – Distribution of revenues for school facilities
42-5030.01. Distribution of revenues for school facilities From and after June 30, 1999, if there are outstanding state school facilities revenue bonds pursuant to title 41, chapter 56, article 6, and if the amount of monies available under section 37-521, subsection B, paragraph 1 is insufficient to pay the debt service due on the outstanding […]
§ 42-5031 – Distribution of multipurpose facility revenues to district
42-5031. Distribution of multipurpose facility revenues to district A. Subject to the requirements of subsection D of this section, if a county stadium district is authorized by an election pursuant to section 48-4237, subsection E, paragraph 5 to use the amounts paid to the district pursuant to subsection B of this section as permitted by […]
§ 42-5031.01 – Distribution of revenues for Indian tribal postsecondary educational institutions; definition
42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions; definition A. Subject to subsection C of this section, each month the state treasurer shall transmit to the treasurer or other designated depository of each qualifying Indian tribe the amount of transaction privilege tax revenues received pursuant to this article in the preceding month from […]
§ 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 […]