Section 39-15-402 – Definitions.
39-15-402. Definitions. (a) As used in this article: (i) “Agreement” means the streamlined sales and use tax agreement; (ii) “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the […]
Section 39-15-305 – Exemptions.
39-15-305. Exemptions. There are no specific applicable provisions for exemptions for this article.
Section 39-15-306 – Licenses; Permits; Bonding.
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 […]
Section 39-15-307 – Compliance; Collection Procedures.
39-15-307. Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.
Section 39-15-308 – Enforcement.
39-15-308. Enforcement. There are no specific applicable provisions for enforcement for this article.
Section 39-15-309 – Taxpayer Remedies.
39-15-309. Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
Section 39-15-310 – Statute of Limitations.
39-15-310. Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
Section 39-15-302 – Administration.
39-15-302. Administration. There are no specific applicable provisions for administration for this article.
Section 39-15-303 – Imposition.
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 […]
Section 39-15-304 – Taxation Rate.
39-15-304. Taxation rate. There are no specific applicable provisions for taxation rate for this article.