10-45 RETAIL SALES AND SERVICE TAX
CHAPTER 10-45

RETAIL SALES AND SERVICE TAX

10-45-1      Definition of terms.
10-45-1.1      Gross receipts not to include late charge fees.
10-45-1.2      Gross receipts not to include refunded sale price of property.
10-45-1.3      Gross receipts not to include credit or trade-in value of certain personal property.
10-45-1.4      Computation of tax to third decimal place.
10-45-1.5      Lease or rental defined--Exclusions.
10-45-1.6      Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-45-1.7      Certain nontaxable portions of bundled telecommunications transactions subject to tax.
10-45-1.8      Entire gross receipts from sale of bundled transactions subject to tax.
10-45-1.9      Bundled transaction defined.
10-45-1.10      Distinct and identifiable products--Exclusions.
10-45-1.11      One nonitemized price--Exclusions.
10-45-1.12      Bundled transaction--Exclusions.
10-45-1.13      De minimis defined.
10-45-1.14      Gross receipts defined.
10-45-1.15      Conditions under which gross receipts include consideration retailer received from third parties.
10-45-1.16      Exclusions from definition of gross receipts.
10-45-1.17      Telecommunications service defined.
10-45-1.18      Definition of terms related to telecommunications service and ancillary services.
10-45-1.19      Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-45-2      Tax on sale of tangible property.
10-45-2.1      Tax on sales of sectional homes--Sectional homes defined.
10-45-2.2      Materials incorporated in construction work--Restriction on application of rate increase.
10-45-2.3      Conditional or installment sales--Actual cash receipts subject to tax.
10-45-2.4      Tax on products transferred electronically.
10-45-2.5      Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
10-45-2.6      Definition of terms used in § 10-45-2.5.
10-45-2.7      Retailers processing orders electronically.
10-45-2.8      Retailers that are part of controlled group.
10-45-2.9      Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
10-45-3      Repealed.
10-45-3.1      Repealed.
10-45-3.2, 10-45-3.3. Repealed.
10-45-3.4      Exemption of certain parts, repairs, or maintenance on agricultural or irrigation equipment.
10-45-3.5      Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-45-4      Tax on receipts from business services.
10-45-4.1      Services subject to taxation.
10-45-4.2      Certain purchases considered for resale purposes.
10-45-5      Tax on receipts from specific enumerated businesses and services.


10-45-5.1      Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.
10-45-5.2      Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.
10-45-5.3      Tax on oil and gas field services.
10-45-5.4      Repealed.
10-45-5.5      Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-45-5.6      Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
10-45-6      Tax on utility services.
10-45-6.1      Tax on intrastate, interstate, or international telecommunications service--Exemptions.
10-45-6.2      Tax on certain mobile telecommunications services.
10-45-6.3      "Call center" defined--Exclusions.
10-45-7      Tax on room or parking site rentals to transient guests.
10-45-7.1      Exemption for lodging house or hotel membership fees.
10-45-8      Tax on admissions to amusements and athletic contests or events.
10-45-8.1      Repealed.
10-45-8.2      Repealed.
10-45-9      Constitutional and statutory exemptions from taxation.
10-45-9.1      Exemption of property sold for lease.
10-45-10      Exempt sales to United States, states, municipalities, charities, and Indian tribes.
10-45-10.1      Repealed.
10-45-10.2      Repealed.
10-45-10.3      Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
10-45-10.4      Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
10-45-11      Exemption of sales otherwise taxed.
10-45-11.1      Exemption of goods and services furnished to meet warranty obligation without charge.
10-45-11.2      Exemption of gross receipts from sale of motor vehicles exempt from excise tax.
10-45-11.3      Repealed.
10-45-12      Repealed.
10-45-12.1      Services specifically exempt from tax.
10-45-12.2      Exemption of engineering, architectural, and surveying services.
10-45-12.3      Repealed.
10-45-12.4      Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
10-45-12.5      Exemption of certain sales commissions.
10-45-12.6      Exemption for credit services by credit bureaus to certain financial institutions.
10-45-12.7      Exemption for gross receipts of person officiating amateur sporting event--Exception.
10-45-13      Exemption of receipts used for civic and nonprofit associations and purposes.
10-45-13.1      Exemption of membership organizations.
10-45-13.2      Exemption of fair market value of personal property or service given without charge to exempt organization.
10-45-13.3      Exemption of lottery tickets.
10-45-13.4      Exemption of gross receipts from library copying charges.
10-45-13.5      Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
10-45-14      Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.
10-45-14.1      Repealed.
10-45-14.2      Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
10-45-14.3      Repealed.
10-45-14.4      Packaging and container materials as tax exempt raw material.
10-45-14.5      Packaging and container materials sold to retailers exempt.
10-45-14.6      Exemption of hospital meals paid for by public entity.
10-45-14.7      Exemption of authorized purchases made with food stamps.
10-45-14.8      Exemption of authorized purchases of food.
10-45-14.9      Exemption of certain insulin sales.
10-45-14.10      Exemption of certain drugs.
10-45-14.11      Exemption of certain durable medical equipment and prosthetic devices.
10-45-14.12      Exemption of certain medical devices.
10-45-15      Exemption of seed used for agricultural purposes.
10-45-15.1      Repealed.
10-45-16      Exemption of commercial fertilizer used for agricultural purposes.
10-45-16.1      Exemption of pesticides and products or substances used in conjunction with application of pesticides used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
10-45-16.2      Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
10-45-16.3      Exemption of gross receipts from rental of agricultural devices owned by conservation district.
10-45-16.4, 10-45-17. Repealed.
10-45-18      Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
10-45-18.1      Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
10-45-18.2      Exemption of gross receipts from sales of certain animals.
10-45-18.3      Exemption of gross receipts from sale of feed and bedding for certain animals.
10-45-18.4      Exemption for sale of certain live nondomestic animals.
10-45-18.5      Exemption for sale of feed for certain nondomestic animals.
10-45-18.6      Exemption for sale of swine or cattle semen.
10-45-19      Exemption of fuel used for agricultural or railroad purposes.
10-45-19.1      Power charges for irrigation pumps exempt.
10-45-19.2      Repealed.
10-45-19.3      Exemption of bulk water for domestic use.
10-45-20      Exemptions applied to taxable services.
10-45-20.1      Exemption of payments between members of controlled group--Exception.
10-45-20.2      Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
10-45-20.3      "Controlled group" defined.
10-45-20.4      Repealed.
10-45-20.5      Exemption of gross receipts from sale of services rendered--Exception.
10-45-20.6      Exemption of gross receipts from sale of certain replacement parts.
10-45-20.7, 10-45-20.8. Repealed.
10-45-21      Tax additional to other occupation and privilege taxes.
10-45-22      Addition of tax to price of product or service.
10-45-23      Schedule for collection of tax from consumer.
10-45-24      Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
10-45-25      Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
10-45-26      Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
10-45-27, 10-45-27.1. Repealed.
10-45-27.2      Collection allowance credit for collecting sales tax.
10-45-27.3      Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-45-28      Repealed.
10-45-28.1      Repealed.
10-45-29      Deduction allowed for sales refunds.
10-45-29.1      Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
10-45-30      Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.
10-45-30.1      Cash basis reporting and payment.
10-45-30.2      Accrual basis reporting and payment.
10-45-31      Receipts not issued for taxes remitted.
10-45-32, 10-45-33. Repealed.
10-45-34      Revocation of retailer's license for failure to file return or pay tax--Continuation in business a misdemeanor.
10-45-35      Appeals from decisions of secretary.
10-45-36      Reinstatement of revoked retailer's license--Fee.
10-45-37      Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
10-45-38 to 10-45-41.1. Repealed.
10-45-42      Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
10-45-43, 10-45-44. Repealed.
10-45-45      Records preserved by persons subject to tax--Inspection by department.
10-45-46      Repealed.
10-45-47      Superseded.
10-45-47.1      Promulgation of rules.
10-45-48      Repealed.
10-45-48.1      Violation of chapter as criminal offense--Classification.
10-45-49 to 10-45-51. Repealed.
10-45-52      Tax proceeds credited to general fund.
10-45-53, 10-45-54. Repealed.
10-45-55      Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-45-56      Repealed.
10-45-57      Obsolete.
10-45-58      Materials used by floor laying as purchases for resale.
10-45-59, 10-45-60. Repealed.
10-45-61      Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
10-45-61.1      Time for presenting exemption certificate or proving transaction not subject to tax by other means.
10-45-62      Exemption of large boats subject to excise tax.
10-45-63      Repealed.
10-45-64      Exemption of gaming proceeds.
10-45-65, 10-45-66. Repealed.
10-45-67      Exemption of natural gas transportation services by pipeline.
10-45-68      Exemption for the sale of credit card processing services.
10-45-69      Repealed.
10-45-69.1 to 10-45-69.10. Repealed.
10-45-70      Repealed.
10-45-71      Passenger transportation gross receipts tax imposed--Transportation to be within state.
10-45-72      Inapplicability of tax.
10-45-73 to 10-45-79. Repealed.
10-45-80      Repealed.
10-45-81      Repealed.
10-45-82      Gross receipts from charge of interest exempted.
10-45-83      Pawnbrokers not eligible for exemption.
10-45-84      Fee or commission not subject to tax.
10-45-85      Temporary vendor to maintain inventory records--Violation as misdemeanor.
10-45-86      Temporary vendor to maintain sales receipts--Violation as misdemeanor.
10-45-87      Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
10-45-88      Review and audit of temporary vendors.
10-45-89      Failure to maintain records--Revocation of temporary license.
10-45-90      Exemption for gross receipts from certain rodeo services.
10-45-91      Admissions to rodeos and related activities taxable.
10-45-92      Allowable deductions for auctioneers.
10-45-92.1      Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
10-45-93      Exemption for gross receipts from international sale of agricultural and industrial equipment.
10-45-94      Mailing service--gross receipts.
10-45-95      Materials purchased by locksmiths are purchases for resale.
10-45-96      Tax on gross receipts of professional employer organization--Deduction available.
10-45-97      "Professional employer organization" defined.
10-45-98      Temporary help services not subject to § 10-45-96.
10-45-99      Definitions.
10-45-100      Extension for remitting sales and use tax on manufacturing equipment.
10-45-101      Requirements for extension.
10-45-102      Extension applies to full costs and installation fees.
10-45-103      Application for extension permit--Permit nontransferable.
10-45-104      Secretary to prescribe form and documentation requirements.
10-45-105      Fraudulent claim--Tax due constitutes lien in favor of state.
10-45-106      Right to hearing on denial of extension request.
10-45-107      Promulgation of rules.
10-45-108      Sourcing of sales and services.
10-45-109      Registration and tax collection does not create nexus for other taxes.
10-45-110      Exemption for sale of coins, currency, or bullion.