Section 10-45-102 – Extension applies to full costs and installation fees.
10-45-102. Extension applies to full costs and installation fees. The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees. Source: SL 2001, ch 57, §5.
Section 10-45-103 – Application for extension permit–Permit nontransferable.
10-45-103. Application for extension permit–Permit nontransferable. Any business desiring an extension pursuant to §§10-45-99 to 10-45-107, inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be […]
Section 10-45-104 – Secretary to prescribe form and documentation requirements.
10-45-104. Secretary to prescribe form and documentation requirements. Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to […]
Section 10-45-105 – Fraudulent claim–Tax due constitutes lien in favor of state.
10-45-105. Fraudulent claim–Tax due constitutes lien in favor of state. If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§10-45-99 to 10-45-107, inclusive, then the business may be rejected in its entirety and any tax due from the […]
Section 10-45-106 – Right to hearing on denial of extension request.
10-45-106. Right to hearing on denial of extension request. Any business aggrieved by the denial in whole or in part of a extension requested under §§10-45-99 to 10-45-107, inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the […]
Section 10-45-107 – Promulgation of rules regarding filing extensions.
10-45-107. Promulgation of rules regarding filing extensions. The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension. Source: SL 2001, ch 57, §10.
Section 10-45-108 – Sourcing of sales and services.
10-45-108. Sourcing of sales and services. For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26, […]
Section 10-45-109 – Registration and tax collection does not create nexus for other taxes.
10-45-109. Registration and tax collection does not create nexus for other taxes. Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state. Source: SL 2002, ch 64, §28.
Section 10-45-110 – Exemption for sale of coins, currency, or bullion.
10-45-110. Exemption for sale of coins, currency, or bullion. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, […]
Section 10-45-111 – Relief from liability for failing to collect tax at new rate–Conditions.
10-45-111. Relief from liability for failing to collect tax at new rate–Conditions. A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a […]