10-46 USE TAX
CHAPTER 10-46

USE TAX

10-46-1      Definition of terms.
10-46-1.1      Lease or rental defined--Exclusions.
10-46-1.2      Telecommunications service defined.
10-46-1.3      Definition of terms related to telecommunications service and ancillary services.
10-46-2      Tax on tangible personal property purchased for use in state--Rate based on purchase price.
10-46-2.1      Tax imposed on use of services--Exemptions--"Related corporation" defined.
10-46-2.2      Tax on use of rented property and products transferred electronically.
10-46-2.3      Exemption of use of property leased.
10-46-2.4      Certain purchases considered for resale purposes.
10-46-2.5      Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-46-2.6      Materials purchased for floor laying service considered purchase for resale.
10-46-2.7      Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-46-2.8      Tax on use of product transferred electronically.
10-46-3      Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.
10-46-4      Tax imposed on person using property.
10-46-5      Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
10-46-5.1      Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
10-46-5.2      Materials incorporated in construction work--Restriction on application of rate increase.
10-46-5.3      Value of molds and dies.
10-46-5.4      Exemption of materials becoming part of out-of-state signage or advertising.
10-46-6      Exemption of property and services subject to sales tax.
10-46-6.1      Credit for sales or use tax paid to another state--Reciprocity required.
10-46-6.2      Exemption for credit services by credit bureaus to certain financial institutions.
10-46-7      Constitutional exemptions from tax--Property of public agencies.
10-46-7.1      Repealed.
10-46-8      Exemption of property brought in for personal use of nonresident.
10-46-9      Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
10-46-9.1      Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
10-46-9.2      Brokers' and agents' services exempt from tax.
10-46-9.3      Packaging and container materials as tax exempt raw material.
10-46-9.4      Packaging and container materials sold to retailers exempt.
10-46-9.5      Exemption of certain sales commissions.
10-46-9.6      Exemption of gross receipts from sale of certain replacement parts.
10-46-9.7 to 10-46-12.1. Repealed.
10-46-13      Repealed.
10-46-13.1      Exemption of motor vehicles exempt from excise tax.
10-46-13.2      Repealed.
10-46-14      Exemption of commodities otherwise taxed.


10-46-15      Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
10-46-15.1      Exemption of insulin for human use.
10-46-15.2      Exemption of authorized purchases made with food stamps.
10-46-15.3      Exemption of authorized purchases of food.
10-46-15.4      Exemption of fair market value of property or service given without charge to exempt organization.
10-46-15.5      Exemption of prescribed drugs used by humans.
10-46-15.6      Exemption of prescribed medical equipment or prosthetic devices used by humans.
10-46-15.7      Exemption of prescribed medical devices used by humans.
10-46-16      Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
10-46-16.1      Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
10-46-16.2      Exemption of gross receipts from sales of certain animals.
10-46-16.3      Exemption of gross receipts from sale of feed and bedding for certain animals.
10-46-16.4      Exemption for sale of certain live nondomestic animals.
10-46-16.5      Exemption for sale of feed for certain live nondomestic animals.
10-46-16.6      Exemption for sale of swine or cattle semen.
10-46-17      Exemption of motor fuel used for agricultural purposes.
10-46-17.1      Repealed.
10-46-17.2      Power for irrigation pumps exempt from tax.
10-46-17.3      Exemption of goods and services furnished to meet warranty obligation, services enumerated in Standard Industrial Classification Manual and power changes for irrigation pumps exempt.
10-46-17.4      Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
10-46-17.5      Exemption of pesticides and related products used for agricultural purposes--Deposit of taxes.
10-46-17.6      Exemption of use of certain parts, repairs, or maintenance on agricultural or irrigation equipment.
10-46-17.7      Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-46-17.8      Exemption of rental of devices used to apply agricultural fertilizers and pesticides.     
10-46-18      Delivery in state as prima facie evidence of sale for use in state.
10-46-18.1      Use of service in state prima facie evidence of taxability.
10-46-18.2      Money paid as evidence of value of service--Reasonable value governs.
10-46-18.3      List of sales property or services to residents--Cost.
10-46-19      Manner of collection of tax.
10-46-20      Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.
10-46-21      Semiannual report of sales by retailer maintaining place of business in state--Contents.
10-46-22      Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
10-46-23      Collection and remittance of tax by retailer.
10-46-24      Surety bond filed by retailer.
10-46-25      Securities deposited by retailer in lieu of bond.
10-46-26      Tax collected as debt of retailer.
10-46-27      Repealed.
10-46-27.1      Time for filing of return and payment of tax--Extension.
10-46-28      Contents of return--Remittance.
10-46-29      Repealed.
10-46-30      Execution of retailers' returns.
10-46-31      Amounts of tax paid on conditional sales or installment contract receipts.
10-46-32      Collection of tax by deduction from motor fuel tax refunds.
10-46-33      Direct payment of tax by user.
10-46-34      Liability of user for tax--Returns and payments.
10-46-34.1      Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
10-46-35      Repealed.
10-46-35.1      Promulgation of rules.
10-46-36      Repealed.
10-46-37      False or fraudulent return in attempt to evade tax as misdemeanor.
10-46-38      Failure to file return as misdemeanor.
10-46-39      Administration and enforcement--Sales tax procedural and collection provisions applicable.
10-46-40      Rules for administration--Uniformity of application.
10-46-41      Determination of tax by secretary in absence of correct return.
10-46-42      Secretary's certificate as prima facie evidence of failure to file return or pay tax.
10-46-43      Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
10-46-44      Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
10-46-45      Notice and hearing on revocation of permit or authority to do business.
10-46-46      Restoration of revoked sales tax permit.
10-46-47      Application of income tax provisions for liens and distress warrants.
10-46-47.1      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.
10-46-48      Revenue credited to general fund.
10-46-49      Repealed.
10-46-50      Floor laying service subject to tax.
10-46-51      Exemption of large boats subject to excise tax.
10-46-52      Exemption of gaming proceeds.
10-46-53, 10-46-54. Repealed.
10-46-55      Exemption of natural gas transportation services by pipeline.
10-46-56      Exemption for the use of credit card processing services.
10-46-57      Repealed.
10-46-58      Passenger transportation tax imposed--Transportation to be within state.
10-46-59      Inapplicability of tax.
10-46-60      Repealed.
10-46-61      Repealed.
10-46-62      Gross receipts from charge of interest exempted.
10-46-63      Exemption for use of certain rodeo services.
10-46-64      Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
10-46-65      Exemptions.
10-46-66      Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
10-46-67      Department authorized to issue direct payment permits to certain retailers--Application procedure--"Direct payment permit" defined--Liability for sales tax on sale to permit holder--Promulgation of rules.
10-46-68      Exemption for lodging house or hotel membership fees.
10-46-69      Tax on use of certain mobile telecommunications services.
10-46-69.1      Tax on intrastate, interstate, or international telecommunications service--Exemptions.
10-46-69.2      Tax on ancillary services.
10-46-70      Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
10-46-71      Exemption for sale of coins, currency, or bullion.
10-46-72      Relief from liability for failing to report tax at new rate--Conditions.