Section 10-45-112 – Exemption for nonprofit corporations created for fire protection.
10-45-112. Exemption for nonprofit corporations created for fire protection. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to any nonprofit corporation created for the purpose […]
Section 10-45-113 – Exemption for small sales by minors.
10-45-113. Exemption for small sales by minors. This chapter does not apply to any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state. […]
Section 10-45-114 – Exemption–Coaches.
10-45-114. Exemption–Coaches. This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do […]
Section 10-45-100 – Extension for remitting sales and use tax on manufacturing equipment.
10-45-100. Extension for remitting sales and use tax on manufacturing equipment. Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, […]
Section 10-45-101 – Requirements for extension.
10-45-101. Requirements for extension. The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless: (1)The project cost exceeds twenty thousand dollars; and (2)The business applying for the extension obtains a permit from the secretary as set forth in §10-45-103. Source: SL 2001, ch 57, […]
Section 10-45-93 – Exemption for gross receipts from international sale of agricultural and industrial equipment.
10-45-93. Exemption for gross receipts from international sale of agricultural and industrial equipment. There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, […]
Section 10-45-94 – Exemption for gross receipts from direct mail service.
10-45-94. Exemption for gross receipts from direct mail service. There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, […]
Section 10-45-94.1 – Direct mail defined.
10-45-94.1. Direct mail defined. For the purposes of this chapter, the term, direct mail, means any printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of […]
Section 10-45-95 – Materials purchased by locksmiths are purchases for resale.
10-45-95. Materials purchased by locksmiths are purchases for resale. Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management […]
Section 10-45-96 – Tax on gross receipts of professional employer organization–Deduction available.
10-45-96. Tax on gross receipts of professional employer organization–Deduction available. The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages, salaries, payroll taxes, payroll deductions, workers’ […]