§11-15B-27. Uniform Rules for Recovery of Bad Debt
(a) General. — A deduction from taxable sales is allowed for bad debts. Any deduction taken that is attributed to bad debts may not include interest or any amount upon which the sales or use tax imposed by this state was not previously paid. (b) "Bad debt" defined. — The term "bad debt" has the […]
§11-15B-28. Confidentiality and Privacy Protections Under Model I
(a) Purpose. — The purpose of this section is to set forth the policy of this state for the protection of the confidentiality rights of all participants in the streamlined sales and use tax administration and collection system and of the privacy interests of consumers who deal with Model I sellers. (b) Certain terms defined. […]
§11-15B-29. Customer Refund Procedure
(a) General. -– The customer refund procedures set forth in this section apply when a purchaser seeks a return of over-collected sales or use taxes from the seller. (b) Applicability. -– These customer refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the […]
§11-15B-15. General Transaction Sourcing Rules
(a) General rule. — For purposes of articles fifteen and fifteen-a of this chapter, the retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location.
§11-15B-17. Direct Mail Sourcing
(a) Notwithstanding section fifteen of this article, the following provisions apply to sales of "advertising and promotional direct mail:" (1) A purchaser of "advertising and promotional direct mail" may provide the seller with either:
§11-15B-18. Relief From Certain Liability for Purchasers
(a) A purchaser is relieved from liability for penalty to this state and local jurisdictions of this state for having failed to pay the correct amount of sales or use tax in the following circumstances: (1) A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, […]
§11-15B-19. Telecommunications and Related Services Sourcing Rule
(a) Except for the defined telecommunication services in subsection (c) of this section, the sale of telecommunication service sold on a call-by-call basis shall be sourced to: (1) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or (2) each level of taxing jurisdiction where the call either originates or […]
§11-15B-20. Telecommunication Sourcing Definitions
For the purpose of this article, including section nineteen of this article, the following definitions apply: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
§11-15B-21. Notice for State Tax Changes
(a) General. — The Tax Commissioner shall provide sellers with as much advance notice as practicable of a rate change for a tax levied by article fifteen or fifteen-a of this chapter. (b) Effective date of rate changes. — Unless the Legislature expressly provides a different effective date for a rate change, the change shall […]
§11-15B-22. Effective Date of Rate Changes for Certain Services
The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows: (1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.