Chapter
Sales and Use Tax Act
Title 59 — Revenue and Taxation §§ 59-12-102–59-12-2406
- Part 1 — Tax Collection [59-12-102 – 59-12-129]32 sections§§ 59-12-102 · 59-12-102.3 · 59-12-103 · 59-12-104 · 59-12-104.1 · 59-12-104.10 · 59-12-104.11 · 59-12-104.2 · 59-12-104.3 · 59-12-104.4 · 59-12-104.5 · 59-12-104.6 · 59-12-106 · 59-12-107 · 59-12-107.1 · 59-12-107.6 · 59-12-108 · 59-12-109 · 59-12-110 · 59-12-110.1 · 59-12-111 · 59-12-112 · 59-12-116 · 59-12-117 · 59-12-118 · 59-12-123 · 59-12-124 · 59-12-125 · 59-12-126 · 59-12-127 · 59-12-128 · 59-12-129
- Part 2 — Local Sales and Use Tax Act [59-12-202 – 59-12-218]18 sections§§ 59-12-202 · 59-12-203 · 59-12-204 · 59-12-205 · 59-12-206 · 59-12-208.1 · 59-12-209 · 59-12-210 · 59-12-210.1 · 59-12-211 · 59-12-211.1 · 59-12-212 · 59-12-213 · 59-12-214 · 59-12-215 · 59-12-216 · 59-12-217 · 59-12-218
- Part 3 — Transient Room Tax [59-12-301 – 59-12-355]8 sections§§ 59-12-301 · 59-12-302 · 59-12-304 · 59-12-305 · 59-12-306 · 59-12-352 · 59-12-354 · 59-12-355
- Part 3A — Municipality Transient Room Tax [59-12-353 – 59-12-359]4 sections§§ 59-12-353 · 59-12-357 · 59-12-358 · 59-12-359
- Part 4 — Impacted Communities Taxes Act [59-12-401 – 59-12-408]9 sections§§ 59-12-401 · 59-12-402 · 59-12-402.1 · 59-12-402.5 · 59-12-403 · 59-12-405 · 59-12-406 · 59-12-407 · 59-12-408
- Part 6 — Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act [59-12-602 – 59-12-607]5 sections§§ 59-12-602 · 59-12-603 · 59-12-605 · 59-12-606 · 59-12-607
- Part 7 — County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities [59-12-701 – 59-12-709]8 sections§§ 59-12-701 · 59-12-702 · 59-12-703 · 59-12-704 · 59-12-705 · 59-12-707 · 59-12-708 · 59-12-709
- Part 8 — Funding for Health Care [59-12-801 – 59-12-810]8 sections§§ 59-12-801 · 59-12-802 · 59-12-804 · 59-12-805 · 59-12-806 · 59-12-808 · 59-12-809 · 59-12-810
- Part 11 — County Option Sales and Use Tax [59-12-1101 – 59-12-1106]5 sections§§ 59-12-1101 · 59-12-1102 · 59-12-1104 · 59-12-1105 · 59-12-1106
- Part 12 — Motor Vehicle Rental Tax [59-12-1201 – 59-12-1204]4 sections§§ 59-12-1201 · 59-12-1202 · 59-12-1203 · 59-12-1204
- Part 13 — Town Option Sales and Use Tax Act [59-12-1302 – 59-12-1306]4 sections§§ 59-12-1302 · 59-12-1304 · 59-12-1305 · 59-12-1306
- Part 14 — City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities [59-12-1401 – 59-12-1407]6 sections§§ 59-12-1401 · 59-12-1402 · 59-12-1403 · 59-12-1405 · 59-12-1406 · 59-12-1407
- Part 18 — Additional State Sales and Use Tax Act [59-12-1802 – 59-12-1806]5 sections§§ 59-12-1802 · 59-12-1803 · 59-12-1804 · 59-12-1805 · 59-12-1806
- Part 20 — Supplemental State Sales and Use Tax Act [59-12-2002 – 59-12-2007]6 sections§§ 59-12-2002 · 59-12-2003 · 59-12-2004 · 59-12-2005 · 59-12-2006 · 59-12-2007
- Part 21 — City or Town Option Sales and Use Tax Act [59-12-2102 – 59-12-2106]5 sections§§ 59-12-2102 · 59-12-2103 · 59-12-2104 · 59-12-2105 · 59-12-2106
- Part 22 — Local Option Sales and Use Taxes for Transportation Act [59-12-2202 – 59-12-2220]21 sections§§ 59-12-2202 · 59-12-2203 · 59-12-2204 · 59-12-2205 · 59-12-2206 · 59-12-2207 · 59-12-2208 · 59-12-2209 · 59-12-2210 · 59-12-2211 · 59-12-2212 · 59-12-2212.1 · 59-12-2212.2 · 59-12-2213 · 59-12-2214 · 59-12-2215 · 59-12-2216 · 59-12-2217 · 59-12-2218 · 59-12-2219 · 59-12-2220
- Part 24 — Emergency Services Tax [59-12-2401 – 59-12-2406]6 sections§§ 59-12-2401 · 59-12-2402 · 59-12-2403 · 59-12-2404 · 59-12-2405 · 59-12-2406