§ 67-6-101. Short Title — Nature of Tax

This chapter shall be known and may be cited as the “Retailers’ Sales Tax Act,” and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.

§ 67-6-102. Chapter Definitions — Definitions Applicable for Taxation of Charges for Mobile Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

As used in this chapter, unless the context otherwise requires: “Advertising agency” means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. For purposes of this definition, “gross receipts” does not […]

§ 67-6-102. Chapter Definitions — Definitions Applicable for Taxation of Charges for Mobile Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

As used in this chapter, unless the context otherwise requires: “Advertising agency” means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. For purposes of this definition, “gross receipts” does not […]

§ 67-6-103. Deposit and Allocation of Receipts — Transportation Equity Trust Fund — Other Special Allocations. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

The commissioner shall deposit promptly to the credit of the state treasurer in state depositories all moneys received by the commissioner under this chapter, and all such moneys shall be earmarked and allocated as follows: Twenty-nine and one hundred forty-one ten-thousandths percent (29.0141%) of such moneys shall be earmarked and allocated specifically and exclusively to […]

§ 67-6-103. Deposit and Allocation of Receipts — Transportation Equity Trust Fund — Other Special Allocations. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

The commissioner shall deposit promptly to the credit of the state treasurer in state depositories all moneys received by the commissioner under this chapter, and all such moneys shall be earmarked and allocated as follows: Twenty-nine and one hundred forty-one ten-thousandths percent (29.0141%) of such moneys shall be earmarked and allocated specifically and exclusively to […]

§ 67-6-104. Apportionment of Sales and Use Tax Revenue to Commercial Development Districts in Rural, Economically Distressed Counties

It is the intent of this section to address rural, economically distressed counties experiencing persistent high unemployment and traditionally low levels of family income by apportioning and distributing sales and use tax revenue to commercial development districts in those counties. For purposes of this section: “Base tax revenues” means the revenues generated, if any, from […]

§ 67-6-105. Event Tourism Act. [Effective Until July 1, 2023.]

This section shall be known and may be cited as the “Event Tourism Act.” As used in this section: “Department” means the department of finance and administration; “Endorsing local authority” means a county or municipality that contains a site suitable for hosting an event; “Event”: Means an event: Organized by a site selection organization or […]

§ 67-6-106. Sales and Use Taxes Collected on Electronic Nicotine Delivery Devices

The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February […]