1110 – Imposition of Compensating Use Tax.
§ 1110. Imposition of compensating use tax. (a) Except to the extent that property or services have already been or will be subject to the sales tax under this article, there is hereby imposed on every person a use tax for the use within this state on and after June first, nineteen hundred seventy-one except […]
1111 – Special Rules for Computing Receipts and Consideration.
§ 1111. Special rules for computing receipts and consideration. (a) The retail sales tax imposed under subdivision (a) of section eleven hundred five of this part and the compensating use tax imposed under section eleven hundred ten of this part, when computed in respect to tangible personal property wherever manufactured, processed or assembled and used […]
1112 – Taxes Imposed on Qualified Indian Reservations.
§ 1112. Taxes imposed on qualified Indian reservations. (a) Where property or services subject to sales or compensating use tax have been purchased on or from a qualified Indian reservation, as defined in section four hundred seventy of this chapter, the purchaser shall not be relieved of his or her liability to pay the tax […]
1105 – Imposition of Sales Tax.
§ 1105. Imposition of sales tax. On and after June first, nineteen hundred seventy-one, there is hereby imposed and there shall be paid a tax of four percent upon: (a) The receipts from every retail sale of tangible personal property, except as otherwise provided in this article. (b) (1) The receipts from every sale, other […]
1105-A – Reduced Tax Rate on Certain Energy Sources and Services.
§ 1105-A. Reduced tax rate on certain energy sources and services. (a) Notwithstanding any other provisions of this article, but not for purposes of the taxes imposed by section eleven hundred eight of this part or authorized pursuant to the authority of article twenty-nine of this chapter, the taxes imposed by subdivision (a) or (b) […]
1105-B – Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production.
§ 1105-B. Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production. Notwithstanding any other provisions of this article: (a) Receipts from the retail sales of parts with a useful life of one year or less, tools and supplies for use or consumption directly and predominantly in […]
1106 – Transitional Provisions.
§ 1106. Transitional provisions. (a) The taxes imposed under subdivisions (a), (c) and (d) of section eleven hundred five shall be paid upon all sales made and services rendered on or after August first, nineteen hundred sixty-five although made on or rendered under a prior contract, except as provided in section eleven hundred nineteen, and […]
1092 – Collection, Levy and Liens.
§ 1092. Collection, levy and liens.—(a) Collection procedures.—The taxes imposed by articles nine, nine-a, nine-b or nine-c shall be collected by the tax commission, and it may establish the mode or time for the collection of any amount due it under these articles if not otherwise specified. The tax commission shall, upon request, give a […]
1093 – Transferees.
§ 1093. Transferees.—(a) General.—The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the tax commission under this article or under article nine, nine-a, nine-b or nine-c, shall be assessed, paid, and collected in the same manner and subject to […]
1094 – Jeopardy Assessment.
§ 1094. Jeopardy assessment.—(a) Authority for making.—If the tax commission believes that the assessment or collection of a deficiency will be jeopardized by delay, it shall, notwithstanding the provisions of section one thousand eighty-one, immediately assess such deficiency (together with all interest, penalties and additions to tax provided for by law), and notice and demand […]