Section 10-45-99 – Definitions.
10-45-99. Definitions. Terms used in §§10-45-99 to 10-45-107, inclusive, mean: (1)”Department,” the Department of Revenue; (2)”Business,” a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter […]
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 10-45-87 – Temporary vendor to furnish list of suppliers–Violation as misdemeanor.
10-45-87. Temporary vendor to furnish list of suppliers–Violation as misdemeanor. A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list to any agent or representative of the Department of Revenue upon request. Failure […]
Section 10-45-88 – Review and audit of temporary vendors.
10-45-88. Review and audit of temporary vendors. A temporary vendor operating in this state may be subjected to reviews and audits without notice. Source: SL 1996, ch 82, §4; SL 2003, ch 66, §4.
Section 10-45-58 – Materials used by floor laying as purchases for resale.
10-45-58. Materials used by floor laying as purchases for resale. Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of […]
Section 10-45-89 – Failure to maintain records–Revocation of temporary license.
10-45-89. Failure to maintain records–Revocation of temporary license. The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§10-45-85 to 10-45-89, inclusive. Source: SL 1996, ch 82, §5; SL 2003, ch 66, §5.
Section 10-45-61 – Exemption certificate–Responsibilities of purchaser–Violation as misdemeanor–Retention of certificate–Rules and forms.
10-45-61. Exemption certificate–Responsibilities of purchaser–Violation as misdemeanor–Retention of certificate–Rules and forms. A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to the provider […]
Section 10-45-90 – Exemption for gross receipts from certain rodeo services.
10-45-90. Exemption for gross receipts from certain rodeo services. There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85, §1.
Section 10-45-61.1 – Exemption certificate–Timing–Alternative information.
10-45-61.1. Exemption certificate–Timing–Alternative Information. Notwithstanding the provisions of §§10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by the Department of Revenue, do either of the following: (1)Obtain […]