Sales and Use Taxes (arts. 1 — 6)

Chapter 8 - Sales and Use Taxes (arts. 1 — 6)
Chapter 7A - Low-income Tax Credit (§§ 48-7a-1 — 48-7a-3)Chapter 9 - Motor Fuel and Road Taxes (arts. 1 — 2)

Section 48-8-80 - “qualified Municipality” Defined.Section 48-8-81 - Creation of Special Districts.Section 48-8-82 - Authority to Impose Joint Sales and Use Tax; Rate of Tax.Section 48-8-145 - Definitions.Section 48-8-146 - Imposing Taxes for Funding Coliseum Capital Outlay Projects; Tax Rate.Section 48-8-147 - Requirements for Ordinance or Resolution Authorizing Tax; Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt.Section 48-8-148 - Timing for Imposition of Tax Following Approval; Termination of Tax; Maximum General Obligation Debt and Combined Rate of Taxes; Renewal Prohibited.Section 48-8-149 - Administration and Collection of Tax.Section 48-8-150 - Remittance of Taxes Collected.Section 48-8-151 - Disbursement of Proceeds.Section 48-8-152 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-153 - Inapplicability of Tax to Property Ordered and Delivered Outside Geographical Area of Taxing Consolidated Government.Section 48-8-154 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.Section 48-8-155 - Rules and Regulations.Section 48-8-156 - Impact on Other Taxes.Section 48-8-157 - Use of Tax Proceeds; Requirements for General Obligation Debt.Section 48-8-160 - Short Title.Section 48-8-161 - Definitions.Section 48-8-162 - Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States.Section 48-8-163 - Effect Upon Other Statutory Provisions.Section 48-8-164 - Purpose.Section 48-8-165 - Benefit Is to the State; No Individual Right to Challenge or Contest Application.Section 48-8-166 - Certified Service Provider as Agent of Seller; Responsibility for Proper Functioning of Automated Systems; Failure to Meet Performance Standards by Sellers of Proprietary Systems.Section 48-8-167 - Member of Streamlined Sales Tax Governing Board.Section 48-8-200 - Definitions.Section 48-8-201 - Intergovernmental Contract for Distribution of Tax Proceeds; Approval of Referendum by Voters; Cap on Aggregate Amount of Tax; Rate.Section 48-8-202 - Requirement of Municipal Ordinance or Resolution Authorizing Tax; Voter Approval; Form for Ballot.Section 48-8-203 - Timing for Imposition of Tax Following Approval; Termination of Tax.Section 48-8-204 - Administration and Collection of Tax.Section 48-8-205 - Remittance of Taxes Collected.Section 48-8-206 - Disbursement of Proceeds.Section 48-8-207 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-208 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Municipality.Section 48-8-209 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.Section 48-8-210 - Rules and Regulations.Section 48-8-211 - Impact on Other Taxes.Section 48-8-212 - Use of Tax Proceeds; Requirements for General Obligation Debt.Section 48-8-270 - Short Title.Section 48-8-271 - Definitions.Section 48-8-272 - Purpose; Legislative Findings.Section 48-8-273 - Tourism Attractions Agreements; Execution; 10-year Term; Sales and Use Tax Refund; Administrative Regulations.Section 48-8-274 - Standards for Filing Tourism Attraction Project Applications; Analysis of Projects by Independent Consultants; Conditions of Eligibility and Approval.Section 48-8-275 - Authority of Department of Community Affairs to Enter Into Agreements With Approved Companies; Required Terms and Provisions of Agreements.Section 48-8-276 - Compliance Subject to Review by Department of Community Affairs; Failure to Abide by Terms of Agreement.Section 48-8-277 - Transfer of Rights, Duties, and Obligations to Successor Company.