39-15-301. Definitions (a) As used in this article: (i) “Contractor” means any general or prime contractor or subcontractor; (ii) “General or prime contractor” means: (A) Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials and services for the construction, alteration, improvement or repair […]
39-15-302. Administration. There are no specific applicable provisions for administration for this article.
39-15-303. Imposition. (a) Taxable event. There are no specific applicable provisions for taxable event for this article. (b) Taxpayer. The following shall apply: (i) Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the […]
39-15-304. Taxation rate. There are no specific applicable provisions for taxation rate for this article.
39-15-305. Exemptions. There are no specific applicable provisions for exemptions for this article.
39-15-306. Licenses; permits; bonding. (a) Licenses and permits. There are no specific applicable provisions for licenses and permits for this article. (b) Bonding. The following shall apply: (i) To secure payment of sales taxes by nonresident prime contractors, each nonresident contractor shall file with the department of revenue a surety bond or legal security equal […]
39-15-307. Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.
39-15-308. Enforcement. There are no specific applicable provisions for enforcement for this article.
39-15-309. Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
39-15-310. Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
39-15-311. Distribution. There are no specific applicable provisions for distribution for this article.
